The Role of Performance Budgeting in Developing Management Control in Universities: Evidence from Morocco
Keywords:Higher Education, Management Control, New Public Management, Performance, Results Based Budgeting
Under the combined effect of performance budget reforms and reforms of the higher education sector, universities face a set of constraints but also opportunities. More than ever, they are called upon to engage in strategic thinking and to set up performance reporting mechanisms that promote a new governance style called “the entrepreneurial university”. Management control is the most suitable tool for ensuring consistency of actions towards the objectives pursued. In this paper, we tried to shed light on the role of budgetary reforms in the development of management control in universities. for this we have chosen to conduct a case study which will make it possible to detect the relationship between the performance budgeting devices and the development of management control in Moroccan universities. Results shows that results based budgeting has an important role on the development of management control in universities. Nevertheless, management control practices remain in an embryonic state and should be improved by university’s responsible.
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