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◆ Problems and Perspectives in Management2026-04-03· Audit

Performance indicators and management control tools in Moroccan public universities: A quantitative survey of managers

Hanae Amrani, Majda Chaiboub, Ahmed Aftiss

原始摘要(英文原文)· Original abstract
Type of the article: Research ArticleAbstractUniversity governance increasingly relies on the use of performance indicators and management control tools, intended to improve transparency, efficiency, and accountability. However, their implementation in public universities in emerging countries remains poorly documented. The objective of this study is to assess the impact of performance indicators and management control tools on the academic and administrative performance of Moroccan public universities. The analysis is based on a quantitative survey conducted with 37 university managers (administrators, auditors, management controllers, and deans) at Moroccan public universities. Data were collected through a self-administered questionnaire between March and May 2025. The responses were analyzed using Fisher’s exact/Monte Carlo tests, Kruskal–Wallis tests, and ordinal logistic regressions, with a significance threshold of 5%. The results show that the most frequently used indicators concern academic, administrative, and financial management (over 70% of respondents), while digital and environmental indicators remain less deployed (less than 40%). The use of administrative indicators is significantly related to the role of the respondents (p = 0.007). A strong positive correlation is observed between perceptions of academic and administrative impact (r = 0.678; p < 0.001). Regular audit practices and the integration of dashboards are associated with a perceived improvement in overall performance, whereas university–business partnerships appear to have a limited impact on graduate employability. It appears that performance indicators and management control tools contribute to enhancing the effectiveness of Moroccan public universities, but their digital adoption remains insufficient. Strengthening audits, expanding the use of dashboards, and investing in digital skills are recommended to consolidate managerial performance.
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