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The evolution of management control in the public water supply sector in the post-Soviet context. A stakeholders’ approach
[L’évolution du contrôle de gestion dans le secteur public de distribution d’eau en contexte post-soviétique. Une approche par les parties prenantes]

Author

Listed:
  • Irina Paladi

    (CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

  • Pierre Féniès

    (LARGEPA - Laboratoire de recherche en sciences de gestion Panthéon-Assas - UP2 - Université Panthéon-Assas)

Abstract

Cette recherche se concentre sur la gestion des Supply Chains d'eau et l'utilisation des techniques de contrôle de gestion associées dans un ancien pays soviétique. L'analyse qualitative est basée sur une approche originale, couplant la perspective historique et le cadre théorique des parties prenantes. Cette approche permet de mettre en évidence le rôle des parties prenantes dans l'évolution des systèmes de contrôle de gestion d'une société de distribution d'eau lors de la transition du système économique planifié vers l'économie de marché.

Suggested Citation

  • Irina Paladi & Pierre Féniès, 2020. "The evolution of management control in the public water supply sector in the post-Soviet context. A stakeholders’ approach [L’évolution du contrôle de gestion dans le secteur public de distribution," Post-Print hal-03454461, HAL.
  • Handle: RePEc:hal:journl:hal-03454461
    DOI: 10.3917/gmp.083.0047
    as

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