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Management control in large intercommunalities
[Le contrôle de gestion dans les grandes intercommunalités]

Author

Listed:
  • Laurent Lavigne

    (IAE Nancy - IAE Nancy School of Management - UL - Université de Lorraine, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

This article falls within the scope of public management and management control. Its objective is to shed light on the management control function in local authorities. First, the analysis of the role of the territorial management controller is based on academic literature and previous research. Then, a quantitative empirical study on management control in large inter-municipal organizations is presented: it identifies four types of territorial management controller, namely the strategist, the partner, the advisor and the analyst. The role of each type is then clarified. It is in particular linked to the size of the organization and its complexity.

Suggested Citation

  • Laurent Lavigne, 2020. "Management control in large intercommunalities [Le contrôle de gestion dans les grandes intercommunalités]," Post-Print hal-02892846, HAL.
    • Handle: RePEc:hal:journl:hal-02892846
    DOI: 10.15122/isbn.978-2-406-10604-3.p.0119
    as

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