The Strategic Shift of Management Control as a Driver of Resilience in Times of Crisis

Abstract

This study explores the roles of management control in companies during times of crisis across five dimensions: reactivity, process improvement, strategic orientation, strategic integration, and resilience. A questionnaire survey conducted with 97 Moroccan companies, analyzed through statistical tests, reveals that management control is perceived as highly important across all dimensions, with process improvement and resilience receiving the highest ratings (96%). Post-hoc analyses confirm the strategic significance of these two dimensions for organizational adaptation. The findings highlight that management control functions as an integrated system that enhances companies' ability to respond, adapt, and remain resilient in crisis contexts. The study contributes to theory by enriching the literature on the strategic role of management control and to practice by offering managers concrete guidance for prioritizing actions and strengthening organizational agility.