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Les outils du contrôle de gestion : des vecteurs de valeurs pour l’organisation publique ?

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  • Benjamin Dreveton

Abstract

This study analyzes the role of management control tools in the deployment of new values for the public sector. For proponents of New Public Management, management control devices are implemented with the aim of transplanting private values into public organizations. Our research explores this transfer process by studying the creation of a Balanced Scorecard in a public agency. We use secondary analysis of interventionist research to define the role played by management control devices during this public sector instrumentation process. Our research emphasizes that the tension between public and private values is a success factor for creating and utilizing management control tools in this type of organization.

Suggested Citation

  • Benjamin Dreveton, 2017. "Les outils du contrôle de gestion : des vecteurs de valeurs pour l’organisation publique ?," ACCRA, Association francophone de comptabilité, vol. 23(3), pages 9-28.
    • Handle: RePEc:cai:accafc:cca_233_0009
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    Cited by:

    1. Bruno Féral, 2021. "Place des conflits de valeurs dans les relations entre organisations publiques et parapubliques," Post-Print hal-03613151, HAL.

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