The effect of differentiation strategy on the organisational performance of companies in the agri-food industry: The mediating role of interactive use of management control system

Abstract

The aim of this paper is to explore the effect of differentiation strategy on the organizational performance of Moroccan industrial companies by analyzing the role of the interactive use of management control systems as a mediator. To achieve this goal, a questionnaire survey was conducted with 180 industrial companies to collect data, which were analyzed using Partial Least Squares Structural Equation Modeling (PLS SEM) version 4. The results of the study demonstrate a significant relationship between differentiation strategy and organizational performance. Furthermore, the study provides evidence that supports the idea that the interactive use of management control systems plays a mediating role in the relationship between differentiation strategy and performance. These findings underscore the importance for managers to enhance their efforts in making the interactive use of management control systems a key value-generating element.