IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04579797.html
   My bibliography  Save this paper

Management control by public managers: through an exploratory profiling by competencies and skills
[Le contrôle de gestion par des managers publics : vers un profilage exploratoire par les compétences]

Author

Listed:
  • Larbi Hasrouri

    (Université de Poitiers - Faculté de Sciences économiques - UP - Université de Poitiers = University of Poitiers, IPAG [Poitiers] - Institut de Préparation à l’Administration Générale [Poitiers] - UP - Université de Poitiers = University of Poitiers)

Abstract

The article aims to understand to what extent competencies and skills in management control are actually used. We lean on a conceptual frame on management controllers from literature plus works in marketing and human resources management. A survey towards about 148 public secondary schools' headmasters, which is our field of investigation, lead us to draw four profiles. We mobilize the hierarchical classification method of date. Our results confirm partially the previous works on management controllers competencies (Ducrocq et al. 2012) and lighten various profiles of headmasters in terms of management control competencies: technical controllers, advisor controllers and business partner identified in management controllers literature. A profiling of public managers is proposed regarding management competencies actually used.

Suggested Citation

  • Larbi Hasrouri, 2024. "Management control by public managers: through an exploratory profiling by competencies and skills [Le contrôle de gestion par des managers publics : vers un profilage exploratoire par les compéten," Post-Print hal-04579797, HAL.
  • Handle: RePEc:hal:journl:hal-04579797
    DOI: 10.3917/comma.203.0101
    Note: View the original document on HAL open archive server: https://hal.science/hal-04579797
    as

    Download full text from publisher

    File URL: https://hal.science/hal-04579797/document
    Download Restriction: no

    File URL: https://libkey.io/10.3917/comma.203.0101?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Jean-Marc Ferrandi & Pierre Valette-Florence, 2002. "Premiers test et validation de la transposition d'une échelle de personnalité humaine aux marques," Post-Print hal-02020605, HAL.
    2. Joseph Lampel & Jamal Shamsie, 2000. "Probing the unobtrusive link: dominant logic and the design of joint ventures at General Electric," Strategic Management Journal, Wiley Blackwell, vol. 21(5), pages 593-602, May.
    3. Marc Bollecker & Patricia Niglis, 2009. "L'adhésion des responsables opérationnels aux systèmes de contrôle : une étude du rôle des contrôleurs de gestion," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(1), pages 133-157.
    4. Chenhall, Robert H. & Euske, K.J., 2007. "The role of management control systems in planned organizational change: An analysis of two organizations," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 601-637.
    5. Laurent Bironneau & Gervais Thenet & Charles Ducrocq & Bruno Leroy, 2012. "Les compétences du contrôleur de gestion : des besoins autant humains que techniques," Post-Print halshs-00760666, HAL.
    6. Henri Bouquin, 2008. "Quelles perspectives pour la recherche en contrôle de gestion?," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 177-191, June.
    7. Marc Bollecker & Patricia Niglis, 2009. "L'adhésion des responsables opérationnels aux systèmes de contrôle : une étude du rôle des contrôleurs de gestion," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 133-157.
    8. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    9. Benjamin Dreveton, 2014. "Étude du rôle des objets au cours du processus d'instrumentation des activités publiques," ACCRA, Association francophone de comptabilité, vol. 20(1), pages 43-66.
    10. Benjamin Dreveton, 2014. "Étude du rôle des objets au cours du processus d'instrumentation des activités publiques," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 20(1), pages 43-66.
    11. Philippe Lorino, 2005. "Contrôle de gestion et mise en intrigue de l'action collective," Revue française de gestion, Lavoisier, vol. 159(6), pages 189-211.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dagou Hermann Wenceslas Dagou & Konan Anderson Seny Kan, 2016. "Inclination à adopter un outil de contrôle de gestion : le cas de la gestion par la qualité au Centre Hospitalier Universitaire de Cocody/Abidjan," Post-Print hal-01901088, HAL.
    2. Dixon, Keith, 2009. "Calculative practices in higher education: a retrospective analysis of curricular accounting about learning," MPRA Paper 18295, University Library of Munich, Germany.
    3. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
    4. Christophe Herriau & Lionel Touchais, 2012. "Changement et système de contrôle : une perspective dynamique," Post-Print hal-01737425, HAL.
    5. Julien Batac & Olivier de La Villarmois, 2003. "Les Interactions Controle / Apprentissage Organisationnel : Proposition D'Une Grille D'Analyse," Post-Print halshs-00582732, HAL.
    6. Bellò, Benedetta & Spano, Alessandro, 2015. "Governing the purple zone: How politicians influence public managers," European Management Journal, Elsevier, vol. 33(5), pages 354-365.
    7. Sylvie Rascol-Boutard & Ariel Eggrickx, 2007. "Une Approche Cognitive De La Performance D'Un Reseau : Le Cas D'Un Plan Local D'Insertion Par L'Economique," Post-Print halshs-00543097, HAL.
    8. Peterson, R.R. & Smits, M.T. & Spanjers, R., 2000. "Exploring IT enabled network organisations in health care : Emerging practices and phases of development," Other publications TiSEM 653fa598-2f90-4da6-b4fc-0, Tilburg University, School of Economics and Management.
    9. Tuomas Korhonen & Teemu Laine & Petri Suomala, 2013. "Understanding performance measurement dynamism: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 35-58, February.
    10. Olivier de La Villarmois & Hubert Tondeur, 1999. "Une Analyse Des Finalités Des Systèmes De Contrôle," Post-Print halshs-00587790, HAL.
    11. Ben Khaled, Wafa & Gérard, Benoît & Farjaudon, Anne-Laure, 2022. "Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    12. Nicolas Petit & Gulliver Lux, 2020. "Uses of Management Control Tools in the Public Healthcare Sector," Public Organization Review, Springer, vol. 20(3), pages 459-475, September.
    13. Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.
    14. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 319-348, April.
    15. Laetitia Legalais, 2015. "L'Influence D'Un Blocage De Carriere Sur La Construction De L'Identite Professionnelle : Le Cas Des Contrôleurs De Gestion," Post-Print hal-01188764, HAL.
    16. Jérôme Méric & Christophe Godowski, 2014. "Le Changement A L'Echelle Des Pratiques De Controle : Le Cas D'Une Universite Française," Post-Print hal-01899176, HAL.
    17. Rosanas, Josep M., 1999. "Sistemas de control de gestión "apretados" y "sueltos": Un análisis dinámico," IESE Research Papers D/390, IESE Business School.
    18. Gautier Gond & Jérôme Méric, 2016. "L'émergence d'un contrôle de gestion sociale : d'une opportunité de gouvernance à un risque de gouvernance," Post-Print hal-01901095, HAL.
    19. Shandana Shoaib & Bahaudin G. Mujtaba & Hassan Mustafa Awan, 2019. "Overload Stress Perceptions of Public Sector Employees in Pakistan: a Study of Gender, Age, and Education in South Asia," Public Organization Review, Springer, vol. 19(3), pages 311-324, September.
    20. Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04579797. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.