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Outils De Contrôle De Gestion Et Performances Des Collectivites Locales : Etat De La Littérature

Author

Listed:
  • Aimé Togodo Azon

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • Didier van Caillie

    (Centre d'Etude de la Performance des entreprises - HEC École de Gestion de l'Université de Liège)

Abstract

Our communication is essentially a state of the literature that aims (1) to present the different aspects of the concept of the performance of the local collectivities (2) to sketch the different tools of performance used in the local collectivities and (3) to see to what finalities and missions they answer. This state of the literature allowed us to note that all indicators of performance and all tools of piloting of the performance in force in the classic organizations can also be adapted to the local collectivities. He/it is evident from the literature that at all times the budget is the tool the more used. Of other modern tools as the benchmarking, the control panel and the balanced scorecard are more and more in vogue in the local collectivities. These different tools are used in three finalities: ethical, economic and political.

Suggested Citation

  • Aimé Togodo Azon & Didier van Caillie, 2009. "Outils De Contrôle De Gestion Et Performances Des Collectivites Locales : Etat De La Littérature," Post-Print halshs-00459164, HAL.
    • Handle: RePEc:hal:journl:halshs-00459164
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459164
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    File URL: https://shs.hal.science/halshs-00459164/document
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    Cited by:

    1. Aimé Togodo Azon & Didier van Caillie & François Pichault, 2011. "Les déterminants du design des systèmes de contrôle de gestion dans les collectivités locales de l'Afrique au Sud du Sahara: une analyse empirique contingente des collectivités locales béninoises," Post-Print hal-00650586, HAL.

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