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Contrôler sans mesurer ou pourquoi les managers contrôlent-ils encore sans indicateur ?

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Author Info

  • Aurélien Ragaigne

    ()
    (LOG - Laboratoire Orléanais de Gestion - Université d'Orléans)

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    Abstract

    L'étude de la satisfaction des usagers dans les collectivités territoriales montre que son évaluation résulte pour partie d'outils de contrôle ne donnant pas lieu à la production d'indicateur. Ces mécanismes restent peu étudiés dans le domaine du contrôle de gestion. A l'aide d'une série d'entretiens auprès de responsables publics n'ayant pas mis en place d'instrument de mesure, l'auteur étudie les caractéristiques et les mécanismes de développement de ce contrôle. Cette recherche identifie quatre catégories de pratiques utilisées par les responsables publics à savoir, les remontées des agents, les boites de suggestion, les recueils de réclamations et les retours directs des usagers. Ces pratiques de contrôle ont à la fois des vertus apprenantes et disciplinantes pour les responsables publics en facilitant l'adaptation à la complexité des situations et l'interaction avec les acteurs impliqués par le contrôle.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/62/PDF/Ragaigne.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650562.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650562

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650562/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Contrôle de gestion ; indicateur ; évaluation ; apprentissage ; discipline;

    This paper has been announced in the following NEP Reports:

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    1. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
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