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The French municipal management controller in the instrumental prism towards a hybrid organizational role ?

Author

Listed:
  • Laurent Lavigne

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

Abstract

This article 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 his management tools, vectors of action in the organization.

Suggested Citation

  • Laurent Lavigne, 2024. "The French municipal management controller in the instrumental prism towards a hybrid organizational role ?," Post-Print hal-04494207, HAL.
    • Handle: RePEc:hal:journl:hal-04494207
    DOI: 10.3917/comma.202.0031
    Note: View the original document on HAL open archive server: https://hal.univ-lorraine.fr/hal-04494207
    as

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