The impact of human management control practices on commercial performance Case of the automotive sector

Abstract The Moroccan automotive sector is experiencing sustained growth and now occupies a strategic position within the national economy. The establishment of major international manufacturers such as Renault and PSA Peugeot-Citroën has strengthened Morocco’s appeal as a competitive industrial hub in the global automotive landscape. This article examines practices related to the human dimension of management control and their influence on commercial performance within this sector. Drawing on academic research, local case studies, and expert insights, it highlights how human factors shape the effectiveness of management control systems and contribute to improving commercial outcomes in Morocco’s automotive industry. Keywords: Human dimension - management control - commercial performance