Empirical analysis of management control and performance in the context of the delegation of public water services in eastern Kasai

Abstract

The issue of the delegation of public water services in the context of Eastern Kasai addresses the question of ensuring sustainable access to drinking water for the population. Its implementation and success will depend on the reliable management control mechanisms put in place to steer management and monitor performance indicators. Management control has become essential and constitutes a strategic tool for regulating and guiding the approach by monitoring the technical, financial and social performance of operators through instruments such as dashboards, performance indicators and audits. Management control enables the effectiveness of delegation contracts to be measured and assessed after a specific period.

The aim of this study is to assess the contribution of management control to the performance of public water service delegation contracts through the indicators calculated and measured. This research adopts a post-positivist approach, aiming, on the one hand, to observe, measure and explain the relationship between management control and performance within the context of public water service delegation, and, on the other hand, to understand and interpret the theories developed by scholars in the field of management control as they relate to public water service delegation.

Keywords: Empirical analysis, management control, performance, and public service delegation.

Received Date: June 19, 2026

Accepted Date: July 10, 2026

Published Date: August 01, 2026

Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/838