Advanced Search
MyIDEAS: Login

Étude d’un changement organisationnel dans de grandes collectivités territoriales:l’évolution de la fonction contrôle de gestion


Author Info

  • Christophe Maurel

    (Université du Maine)

Registered author(s):


    (VF)Les structures publiques, dont les collectivités territoriales, tendent à mettre en œuvre des principes issus de la gestion du secteur privé. Des services en charge du contrôle de gestion sont-ils pour autant instaurés ou développés? Pour y répondre, nous observons les évolutions des services et des personnes en charge du contrôle de gestion. À partir de quatre études de cas, des phénomènes favorisant ou non le développement de ces services sont mis en avant et des perspectives de recherche sont mentionnées.(VA)The management of public authorities seems to move towards principles adopted in the private sector. However, are management control units well implemented and developped ? In this paper, the evolution of management control units in public authorities is analyzed following the longitudinal case study approach. The elements supporting the development of those units are then underlined and future research areas are pointed out.

    Download Info

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Bibliographic Info

    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 9 (2006)
    Issue (Month): 3 (September)
    Pages: 105-134

    as in new window
    Handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:105-134

    Contact details of provider:
    Web page:

    Order Information:

    Related research

    Keywords: changement; collectivité locale; contrôle de gestion; contrôleur; public local authority; management control; organizational change.;

    Find related papers by JEL classification:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:105-134. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.