THE STUDY OF THE IMPLEMENTING OF THE BALANCED SCORECARD IN PUBLIC ORGANIZATIONS AS A TOOL OF PERFORMANCE CONTROL:

In an economic context marked by hostility and turbulence, it is now a priority to question the need to put in place much more effective performance management tools within Moroccan public organizations. Our paper will focus on a recently developed tool called the Balanced Scorecard (BSC) (Norton & Kaplan, 1992) and will study the check box of one of the world leaders in the phosphate market et sesd?riv?s; qui est OCP group. The goal is to analyze the different steps to be undertaken for the implementation of this tool in the Moroccan public organizations within the framework of New Public Management, following the case of an organization with economic, financial, social, societal and environmental objective.