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

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  • Christophe Maurel

    (Université du Maine)

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    Abstract

    (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.

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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

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

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    Handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:105-134

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    Related research

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

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