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Le contrôle de gestion communal : bilan et perspectives

Abstract : After an analysis of public accounting information limits, a questionnaire sent to 82 towns is presented, showing the limited and uneven development of management control tools. Explanations for this situation are given, first, by refering to an economic and political model for local government bases and objectives and, then, to a sociological and organizational model for internal operation and control processes. Then, a field study of innovatives approaches is presented for a dozen towns. It shows very different styles of management control. The link between management control styles and means of organizational change is specified and a methodoly is proposed in the field of management control in local governments.
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Submitted on : Tuesday, April 24, 2018 - 4:04:59 PM
Last modification on : Wednesday, May 5, 2021 - 1:41:06 PM

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  • HAL Id : tel-01776686, version 1



François Meyssonnier. Le contrôle de gestion communal : bilan et perspectives. Economies et finances. Université Nancy 2, 1993. Français. ⟨NNT : 1993NAN22014⟩. ⟨tel-01776686⟩



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