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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

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Author Info

  • 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'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • François Pichault

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

Abstract

La présente communication vise à tester empiriquement les facteurs qui influencent le design des systèmes de contrôle de gestion dans les collectivités locales en Afrique au Sud du Sahara. L‟analyse factorielle en correspondance multiple a permis de conclure qu‟en dehors des facteurs organisationnels habituels tels que la culture organisationnelle, la stratégie organisationnelle, la structure organisationnelle et la politique de gestion des ressources humaines, les pressions légales et institutionnelles, les pressions de la dépendance financière, les pressions ethniques et les pressions religieuses sont autant de facteurs qui déterminent le design du système de contrôle de gestion de ces organisations.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number hal-00650586.

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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-00650586

Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650586/en/
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Related research

Keywords: Collectivités locales ; Afrique au Sud du Sahara ; Design du Système de Contrôle de Gestion ; facteurs institutionnels ; facteurs socioculturels;

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References

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  1. Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E., 1993. "An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 65-80, January.
  2. Michael Greenacre, 2008. "Correspondence analysis of raw data," Economics Working Papers 1112, Department of Economics and Business, Universitat Pompeu Fabra, revised Jul 2009.
  3. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
  4. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
  5. Gul, Ferdinand A. & Chia, Yew Ming, 1994. "The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 413-426.
  6. Aimé Togodo Azon & Didier Van Caillie & François Pichault, 2010. "Le Design Des Systemes De Contrôle De Gestion Dans Les Collectivités Locales Au Benin : Une Approche Contingente," Post-Print hal-00484262, HAL.
  7. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
  8. Hoque, Zahirul, 2004. "A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance," International Business Review, Elsevier, vol. 13(4), pages 485-502, August.
  9. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
  10. 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.
  11. Lippi, Andrea, 2000. "One theory, many practices. Institutional allomorphism in the managerialist reorganization of Italian local governments," Scandinavian Journal of Management, Elsevier, vol. 16(4), pages 455-477, December.
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