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Les transformations du package de contrôle en contexte austéritaire : les leçons de quatre études de cas longitudinales

Author

Listed:
  • Leonard Gourbier

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Marcel Guenoun

    (CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon)

Abstract

The economic and financial crisis of 2008 led to the emergence of austerity management in public sector organizations. This led to major changes in management control systems and practices. Based on four longitudinal case studies in French local authorities, our research uses a control package approach that highlights the number and diversity of the control mechanisms used to "manage" austerity. We also show that, in an austerity context, the control package used by organizations cyclically oscillates between a constraining approach aiming to produce rapid savings and a facilitating approach aiming to build consensus.

Suggested Citation

  • Leonard Gourbier & Marcel Guenoun, 2024. "Les transformations du package de contrôle en contexte austéritaire : les leçons de quatre études de cas longitudinales," Post-Print hal-04659976, HAL.
    • Handle: RePEc:hal:journl:hal-04659976
    DOI: 10.3917/cca.301.0091
    as

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