This study aims to explore the urban resilience strategies and public service innovations approaches adopted by the Shanghai Government in response to COVID-19 pandemic. The study utilized a combination of primary and secondary data sources, such as government reports, policy documents, and interviews with important individuals involved in the matter. The current research focused on qualitative data and examined the different aspects resilience, including infrastructure, economy, society, ecology, and organizations. The findings indicate that infrastructure resilience plays a crucial role in maintaining the stability and dependability of essential public facilities, achieved through online education and intelligent transportation systems. Implementing rigorous waste management and pollution control measures with a focus on ecological resilience has significantly promoted environmentally sustainable development. Shanghai city has achieved economic resilience by stabilizing its finances and providing support to businesses through investments in research, technology and education. Shanghai city has enhanced its organizational resilience by fostering collaboration across several sectors, bolstering emergency management tactics and enhancing policy execution.

Our study aims to investigate the impact of management control on the performance of Moroccan companies. Through an in-depth literature review and a survey conducted among companies from various sectors in Morocco, the crucial role played by tools such as cost accounting methods, budgetary control, and balanced scorecard in ensuring effective management were identified and highlighted. These tools enable accurate cost assessment, sound financial planning, and significant improvement in organizational performance. In light of these findings, the adoption and effective utilization of these tools as a means to enhance the competitiveness and sustainability of Moroccan companies were recommended.