Toward a better understanding of management control practices in Moroccan professional football clubs

This article examines management control (MC) practices within Moroccan professional football clubs (PFCs), a subject little explored in the literature. The aim is to analyze the MC systems in place, identify the factors influencing their adoption, and understand how these practices meet the challenges of PFCs. To achieve this, a qualitative approach was adopted, combining a documentary study and semi-structured interviews with the heads of nine PFCs and ten experts from the sports sector. The results indicate that the MC systems in these clubs are limited in scope and often influenced by contingency factors, such as pressure from stakeholders and support from the Royal Moroccan Football Federation (FRMF). While some clubs seek to adopt MC practices to improve their performance, many focus primarily on legitimizing their activities. The study highlights the obstacles to the adoption of new MC practices, underlining the need for better training and institutional support to strengthen club management. In addition, the limitations associated with the complexity of the study and the challenges of data access open up prospects for future research.