Exploring the link between Moroccan hypermarket strategy and management control system implementation

Résumé

This article presents the results of a survey of 67 hypermarkets (including 268 managers), with the aim of testing our research hypothesis and general model. The article is divided into two parts: Quantitative research methodology: We use SPSS 25 software to process this section. Data analysis is carried out to test the validity, reliability and dimensionality of each variable studied, thus assessing the quality of our measurement scales. We rely on the statistical tools and tests most commonly used by practitioners. Testing the general research hypothesis: We proceed in two stages. First, we compare our hypothesis developed in the theoretical section with the results of the empirical study, in order to assess their relevance. Secondly, we test our conceptual research model. To do this, we use the simple regression method, which is a first-generation statistical method. As for the hypothesis test carried out on a sample of managers (Director, Area Manager, Management Controllers) comprising 83 observations, the results were quite different. In this respect, the results obtained using the questionnaire enabled us to observe that the relationship between hypermarket strategy and management control practice is explained to the extent of 68.24%, given that the goodness of fit is accepted (R2 = 87%), and, as a result, strategy has a positive impact on management control practice in Moroccan hypermarkets.