Towards the understanding of the relationship between the mode of use of management control, organizational agility and organizational performance.

Abstract

The study examines the impact of diagnostic and/or interactive use of management control on the agility and performance of businesses. It analyzes these relationships through a quantitative study of 81 companies in Morocco in the context of a health crisis. Agility is considered a key capability for businesses to survive and grow in a constantly changing environment. Studies show that the diagnostic use of management control can hinder agility by limiting compliance with order, while interactive use can enhance it by clarifying goals and promoting creativity.