FROM INSTITUTIONAL PRESSURES TO FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF MANAGEMENT CONTROL SYSTEMS IN SUSTAINABLE CONSTRUCTION AND RESILIENT INFRASTRUCTURE IN MOROCCO

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Published: 2026-10-04
DOI: https://doi.org/10.46281/50ce5356
Keywords:
Institutional Theory, Organisational Decoupling, Bootstrap Mediation, Project-Based Organisations, Sustainable Industrialization, Inclusive Economic Growth, Mixed Methods, Emerging Economies

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Said El Malki
PhD Candidate, Interdisciplinary Laboratory for Research and Studies in Organizational Management and Business Law, Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University, Marrakesh, Morocco
https://orcid.org/0009-0008-9805-0108
Sarra Mrani Zentar
Associate Professor and Researcher, Interdisciplinary Laboratory for Research and Studies in Organizational Management and Business Law, Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University, Marrakesh, Morocco
https://orcid.org/0000-0002-1634-1710
Mamoun Alaoui
PhD Candidate, Interdisciplinary Laboratory for Applied Economics and Finance, Faculty of Legal, Economic and Social Sciences, Hassan II University of Casablanca, Casablanca, Morocco
https://orcid.org/0009-0003-5513-0654
Fatima-Ezzahra Belfatmi
Interdisciplinary Laboratory for Research and Studies in Organizational Management and Business Law, Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University, Marrakesh, Morocco
https://orcid.org/0009-0005-3822-2199
Oumaima Jiddi
PhD Candidate and Researcher, National School of Commerce and Management (ENCG Settat), Research Laboratory in Finance, Accounting, Management and Information Systems for Decision Support, Hassan First University, Settat, Morocco
https://orcid.org/0009-0002-9608-5055

Abstract

Large construction firms face coercive, normative, and mimetic demands that encourage the formal adoption of management practices. However, adoption that secures legitimacy does not necessarily deliver sustainable economic growth or stronger financial results. This study examines whether management control systems (MCS) mediate the relationship between institutional pressures and perceived financial performance in large construction companies in Morocco, a sector central to resilient infrastructure and sustainable industrialization. Using a quantitatively dominant sequential explanatory mixed-methods design, the quantitative phase analyses 170 valid enterprise-level questionnaire responses from construction firms with annual revenue of at least MAD 100 million through reliability tests, exploratory factor analysis, Pearson correlations, ordinary least squares regression, and bootstrap mediation (5,000 resamples); the qualitative phase draws on two key informant interviews. The results show that institutional pressures are positively associated with MCS (β = 0.52, p < 0.001) and that MCS are positively associated with financial performance (β = 0.44, p < 0.001). In contrast, the direct effect of institutional pressures on financial performance is not significant once MCS and firm-level controls are included (β = 0.09, p = 0.228). The indirect effect through MCS is 0.23, with a 95% bootstrap confidence interval of [0.14, 0.35], and the mediation model explains 28% of the variance in financial performance. The findings suggest indirect-only mediation in which about 72% of the total association between institutional pressures and performance operates through formalized control systems. At the same time, the interviews indicate that internal endorsement, practical relevance, and adaptation to project complexity determine whether formal controls become operationally meaningful.


JEL Classification Codes: M10, M41, L74, O18.

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Vol. 12 No. 1 (2027): Continuous Publication

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Research Paper/Theoretical Paper/Review Paper/Short Communication Paper
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This work is licensed under a Creative Commons Attribution 4.0 International License.

Author Biographies

Said El Malki , PhD Candidate, Interdisciplinary Laboratory for Research and Studies in Organizational Management and Business Law, Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University, Marrakesh, Morocco

Said El Malki is a PhD Candidate at the Interdisciplinary Laboratory for Research and Studies in Organizational Management and Business Law, Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University, Marrakesh, Morocco. His academic interests focus on organizational management, business law, and interdisciplinary research at the intersection of management and legal studies. His doctoral research contributes to the development of knowledge in organizational and business-related fields, with an emphasis on contemporary challenges facing organizations and business environments. He is actively engaged in academic research, scholarly publication, and interdisciplinary collaboration.

Sarra Mrani Zentar , Associate Professor and Researcher, Interdisciplinary Laboratory for Research and Studies in Organizational Management and Business Law, Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University, Marrakesh, Morocco

Sarra Mrani Zentar is an Associate Professor and Researcher at the Interdisciplinary Laboratory for Research and Studies in Organizational Management and Business Law, Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University, Marrakesh, Morocco. Her academic and research activities focus on organizational management, business law, and interdisciplinary studies related to contemporary organizational and business challenges. She is actively involved in academic research, scholarly publications, and interdisciplinary research initiatives, contributing to the advancement of knowledge in management and business-related fields.

Mamoun Alaoui, PhD Candidate, Interdisciplinary Laboratory for Applied Economics and Finance, Faculty of Legal, Economic and Social Sciences, Hassan II University of Casablanca, Casablanca, Morocco

Mamoun Alaoui is a PhD Candidate at the Interdisciplinary Laboratory for Applied Economics and Finance, Faculty of Legal, Economic and Social Sciences, Hassan II University of Casablanca, Casablanca, Morocco. His academic and research interests focus on applied economics, finance, and interdisciplinary approaches to contemporary economic and financial issues. He is actively engaged in doctoral research and scholarly activities, contributing to the development of research in economics and finance through academic publications and interdisciplinary collaboration.

Fatima-Ezzahra Belfatmi , Interdisciplinary Laboratory for Research and Studies in Organizational Management and Business Law, Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University, Marrakesh, Morocco

Fatima-Ezzahra Belfatmi is a researcher affiliated with the Interdisciplinary Laboratory for Research and Studies in Organizational Management and Business Law, Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University, Marrakesh, Morocco. Her academic interests encompass organizational management, business law, and interdisciplinary research addressing contemporary organizational and business challenges. She is actively involved in academic research and scholarly activities, contributing to the development of knowledge in management, organizational studies, and business-related fields.

Oumaima Jiddi , PhD Candidate and Researcher, National School of Commerce and Management (ENCG Settat), Research Laboratory in Finance, Accounting, Management and Information Systems for Decision Support, Hassan First University, Settat, Morocco

Oumaima Jiddi is a PhD Candidate and Researcher at the National School of Commerce and Management (ENCG Settat), Hassan First University, Settat, Morocco. She is affiliated with the Research Laboratory in Finance, Accounting, Management and Information Systems for Decision Support. Her research interests encompass finance, accounting, management, and information systems, with a particular focus on interdisciplinary approaches to organizational decision-making and contemporary business challenges. She is actively engaged in doctoral research, academic publications, and scholarly activities within the fields of business and management.

How to Cite

Malki , S. E. ., Zentar , S. M. ., Alaoui, M., Belfatmi , F.-E. ., & Jiddi , O. . (2026). FROM INSTITUTIONAL PRESSURES TO FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF MANAGEMENT CONTROL SYSTEMS IN SUSTAINABLE CONSTRUCTION AND RESILIENT INFRASTRUCTURE IN MOROCCO. Bangladesh Journal of Multidisciplinary Scientific Research, 12(1), 1-11. https://doi.org/10.46281/50ce5356
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