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What do management tools say about the ideal of financial transparency? An application to the local public sector
[Que disent les outils de gestion de l’idéal de transparence financière ? Une application au secteur public local]

Author

Listed:
  • Hamid Bachir-bendaoud

    (AMU - Aix Marseille Université, AMU IMPGT - Institut de management public et de gouvernance territoriale - AMU - Aix Marseille Université)

Abstract

Despite its widespread adoption globally, the concept of transparency remains imbued with some ambiguity regarding its potentially beneficial effects, raising questions about the alignment between the proclaimed discourse and its actual implementation. Based on an in-depth longitudinal documentary analysis (1978 to 2016), we analyze the discourse surrounding the ideal of financial transparency in local public organizations through the management tools that embody and convey it.

Suggested Citation

  • Hamid Bachir-bendaoud, 2024. "What do management tools say about the ideal of financial transparency? An application to the local public sector [Que disent les outils de gestion de l’idéal de transparence financière ? Une appli," Post-Print hal-04873478, HAL.
  • Handle: RePEc:hal:journl:hal-04873478
    as

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