Determinants of Management Control in Banks: Case of the Souss-Massa Regional Banks

In recent years, the banking sector has experienced a strong evolution and perfect competition in the direction of the birth of innovative services. As a result, banks must use management tools that contribute to the conduct of change, a permanent monitoring of the strong evolution of the environment and the current trends in the various sectors including the banking sector. The banking activity is also characterized by the involvement of specific management tools and the need for a daily monitoring of performance. It is in this context that our article will address the following issues: What are the factors that require the bank to implement a management control system? To do this, a qualitative study using interview guides semi-directive is conducted within conventional banks in the region Souss-Massa.