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Le contrôleur de gestion communal dans le prisme instrumental vers un rôle organisationnel hybride ?

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  • Laurent Lavigne

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

This communication falls within the fields of public management, sociology and management control. It aims to shed light on the management control function in the municipalities. In this perspective, an analysis of the role of the territorial management controller and his tools based on the academic literature, is presented. Then, a quantitative empirical study on management control in municipalities with more than 20,000 inhabitants is presented: it identifies five types of territorial management controller, namely the strategist, partner, advisor, analyst and hybrid. The role of each type of territorial management controller is then specified. This role, already defined by the variability of organizational size, would be determined by its management tools, vectors of action in the organization.

Suggested Citation

  • Laurent Lavigne, 2021. "Le contrôleur de gestion communal dans le prisme instrumental vers un rôle organisationnel hybride ?," Post-Print hal-03361474, HAL.
    • Handle: RePEc:hal:journl:hal-03361474
    Note: View the original document on HAL open archive server: https://hal.science/hal-03361474
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    References listed on IDEAS

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    1. 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.
    2. Armstrong, J. Scott & Overton, Terry S., 1977. "Estimating Nonresponse Bias in Mail Surveys," MPRA Paper 81694, University Library of Munich, Germany.
    3. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
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