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The determinants of the implementation of management control tools in local authorities: Theoretical approach
[Les déterminants de la mise en place des outils de contrôle de gestion dans les collectivités territoriales : Approche théorique]

Author

Listed:
  • Salem Goumari
  • Mohamed Bal
  • Lhassane Jaouhari

    (Université Ibn Zohr = Ibn Zohr University [Agadir])

Abstract

Following the Financial crises That have marked the last décade as well as the questioning of the control of local authorities, public managers are focusing on management control, as an alternative mechanism in the performance of local authorities. Thus, some researchers question the adoption of management control Tools from the private sector in the public sector and the affects of contingency factors on the implementation of management control in local authorities. According to the literature, we approach the different variables that influence the implementation of management control Tools in the local authority, and given the state of play of the issue, allowed us to design a theoretical model that translates the link between contingency factors and the implementation of management control in local authorities.

Suggested Citation

  • Salem Goumari & Mohamed Bal & Lhassane Jaouhari, 2025. "The determinants of the implementation of management control tools in local authorities: Theoretical approach [Les déterminants de la mise en place des outils de contrôle de gestion dans les collec," Post-Print hal-04927855, HAL.
    • Handle: RePEc:hal:journl:hal-04927855
    DOI: 10.5281/zenodo.14793899
    Note: View the original document on HAL open archive server: https://hal.science/hal-04927855v1
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    References listed on IDEAS

    as
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    2. Ève Chiapello, 1996. "Les typologies des modes de contrôle et leurs facteurs de contingence : un essai d'organisation de la littérature," ACCRA, Association francophone de comptabilité, vol. 2(2), pages 51-74.
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    5. Isabelle Gignon-Marconnet, 2003. "Les rôles actuels de la gestion budgétaire en France : une confrontation des perceptions de professionnels avec la littérature," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 53-77.
    6. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    7. Ève Chiapello, 1996. "Les typologies des modes de contrôle et leurs facteurs de contingence : un essai d'organisation de la littérature," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 2(2), pages 51-74.
    8. Macintosh, N. B. & Daft, R. L., 1987. "Management control systems and departmental interdependencies: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 49-61, January.
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    10. Jean-Pierre Ponssard & Olivier Saulpic, 2000. "Une reformulation de l'approche dite du « balanced scorecard »," ACCRA, Association francophone de comptabilité, vol. 6(1), pages 7-25.
    Full references (including those not matched with items on IDEAS)

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