The contribution of the balanced scorecard to commercial performance: The case of large-scale retailers in Morocco

The objective of this article is to examine the impact of the balanced scorecard on the sales performance of supermarkets. We conducted a literature review on management control practices in the retail sector and the role of the balanced scorecard in managing sales performance. Our research question was: “To what extent does the use of the balanced scorecard enhance the sales performance of supermarket chains?” We utilized a quantitative research methodology, administering a questionnaire to 106 supermarkets in Morocco. This study allowed us to identify management control practices in the retail sector and highlight the impact of the balanced scorecard on sales performance. The data collected from our questionnaire provided empirical evidence on management control practices in Moroccan retail stores. We analyzed the responses to assess the adoption of the balanced scorecard and its impact on business performance. The findings indicate a positive correlation between the use of the balanced scorecard and improved performance metrics, such as sales growth, profit margins, and customer loyalty. This study contributes to the existing body of knowledge by offering insights into the practical application of the balanced scorecard in the retail sector, highlighting its significance for business success.