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Étude d’un changement organisationnel dans de grandes collectivités territoriales:l’évolution de la fonction contrôle de gestion

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  • Christophe Maurel

    (Université du Maine)

Abstract

(VF)Les structures publiques, dont les collectivités territoriales, tendent à mettre en œuvre des principes issus de la gestion du secteur privé. Des services en charge du contrôle de gestion sont-ils pour autant instaurés ou développés? Pour y répondre, nous observons les évolutions des services et des personnes en charge du contrôle de gestion. À partir de quatre études de cas, des phénomènes favorisant ou non le développement de ces services sont mis en avant et des perspectives de recherche sont mentionnées.(VA)The management of public authorities seems to move towards principles adopted in the private sector. However, are management control units well implemented and developped ? In this paper, the evolution of management control units in public authorities is analyzed following the longitudinal case study approach. The elements supporting the development of those units are then underlined and future research areas are pointed out.

Suggested Citation

  • Christophe Maurel, 2006. "Étude d’un changement organisationnel dans de grandes collectivités territoriales:l’évolution de la fonction contrôle de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 9(3), pages 105-134, September.
    • Handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:105-134
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    References listed on IDEAS

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    1. Florence Busson-Villa, 1999. "L'émergence d'une logique évaluative dans la gestion publique: le cas des organisations communales," Revue Finance Contrôle Stratégie, revues.org, vol. 2(1), pages 5-25, March.
    2. Annick Bourguignon & Alan Jenkins, 2004. "Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 31-61, September.
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    4. Alain Burlaud & Patrick Gibert, 1996. "L'analyse des coûts dans les organisations publiques," Post-Print halshs-00405164, HAL.
    5. Inger Johanne Pettersen, 2001. "Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 561-581.
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    Cited by:

    1. Laurent Lavigne, 2021. "Le contrôleur de gestion communal dans le prisme instrumental vers un rôle organisationnel hybride ?," Post-Print hal-03361474, HAL.
    2. David Carassus & Christophe Favoreu & Damien Gardey, 2014. "Factors that Determine or Influence Managerial Innovation in Public Contexts: The Case of Local Performance Management," Public Organization Review, Springer, vol. 14(2), pages 245-266, June.
    3. David Carassus & Christophe Favoreu & Damien Gardey & Christophe Maurel, 2014. "Les déterminants de l'adoption et de la mise en œuvre d'un management par la performance : application aux collectivités locales françaises," Post-Print hal-02431107, HAL.

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    More about this item

    Keywords

    changement; collectivité locale; contrôle de gestion; contrôleur; public local authority; management control; organizational change.;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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