The mediating effect of blue ocean strategy on the relationship between management control system and competitive advantage

Abstract

This research examines the impact of management control systems on the competitive advantage of industrial companies, with a focus on the role of the blue ocean strategy as a mediating variable in this relationship. To achieve these objectives, a quantitative methodology was employed. Data was gathered through a structured questionnaire distributed online via Google Forms, and the analysis was performed using Smart PLS Version 4 software. The sample consisted of 405 Moroccan industrial companies. The analysis revealed that management control systems significantly impact competitive advantage, and the blue ocean strategy mediates this relationship. Based on these findings, future research should explore various approaches to implementing blue ocean strategies and their effects on company performance.