Abstract:

This paper is a contribution to the development of the theoretical debate on the main research streams dealing with the link between management control tools and organisational performance. First, we present the theoretical contributions on the subject by highlighting the existing work of three theories: agency theory, learning theory and contingency theory. Secondly, the article discusses the different approaches to defining the concept of 'performance'. The literature review shows that performance is a complex and multidimensional concept that combines different dimensions to define it and that encompasses a wide range of representations and meanings and is subject to multiple conflicts of interest. In this sense, we proceeded to a cross analysis of the conclusions drawn from the literature review in order to illustrate this information on a practical level through an exploratory study within Moroccan public institutions.