Internal control system, innovation and performance of Moroccan public organizations: structural equation modeling based on the PLS approach

Abstract

The association between innovation, performance, and systems of internal control has been extensively explored in research. However, none of this research has been conducted in Moroccan public organizations. This paper aimed to analyze the impact of internal control on the innovation and performance of these organizations using a causal and quantitative methodology. A sample of 187 public organizations was utilized. The data collected through a questionnaire were analyzed using the structural equation modeling approach (PLS 4). The results demonstrate that internal control significantly influences the performance and innovation of public organizations in the Moroccan context, where empirical literature is scarce. For future research, it is recommended to investigate the relationship between prospector-type strategy, innovation, and organizational performance.