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Management control of public and not-for-profit activities

Citations

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Cited by:

  1. Véronique Malleret, 1998. "L'évaluation des performances des services fonctionnels:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 1(1), pages 145-168, March.
  2. Florence Busson-Villa, 1999. "L'émergence d'une logique évaluative dans la gestion publique: le cas des organisations communales," Revue Finance Contrôle Stratégie, revues.org, vol. 2(1), pages 5-25, March.
  3. Ingrid Fasshauer, 2018. "Les enjeux du contrôle de l'économie collaborative," Post-Print hal-01907842, HAL.
  4. Joanne M. Lye, 2006. "Performance Measurement in the Public Sector: A Clarification and Agenda for Research," Australian Accounting Review, CPA Australia, vol. 16(39), pages 25-33, July.
  5. Ingrid Fasshauer, 2011. "Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie," Post-Print hal-00650427, HAL.
  6. Fischer, S., 1993. "Technology management based on the paradox between adoption and routinization : (theory and practice of computer aided systems engineering)," Serie Research Memoranda 0044, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
  7. Shandana Shoaib & Bahaudin G. Mujtaba & Hassan Mustafa Awan, 2019. "Overload Stress Perceptions of Public Sector Employees in Pakistan: a Study of Gender, Age, and Education in South Asia," Public Organization Review, Springer, vol. 19(3), pages 311-324, September.
  8. Dixon, Keith, 2009. "Calculative practices in higher education: a retrospective analysis of curricular accounting about learning," MPRA Paper 18295, University Library of Munich, Germany.
  9. Rong-Ruey Duh & Kuo-Tay Chen & Ruey-Ching Lin & Li-Chun Kuo, 2014. "Do internal controls improve operating efficiency of universities?," Annals of Operations Research, Springer, vol. 221(1), pages 173-195, October.
  10. Cristina Campanale, 2023. "La contabilit? analitica nelle societ? pubbliche di servizi. Un caso di studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 213-236.
  11. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  12. Pascal Fabre, 2005. "Villes et associations : l'indexation des moyens alloués aux résultats obtenus et les paramètres impactant la décision," Post-Print halshs-00581194, HAL.
  13. Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.
  14. Pascal Fabre, 2009. "Le « doyen contrôleur des coûts » : outils de gestion et allocation des ressources dans la gouvernance des universités," Post-Print halshs-00458929, HAL.
  15. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2011. "Organizational identity and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 345-376, March.
  16. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
  17. Rémi Jardat & Jérôme Méric & Flora Sfez, 2018. "Understanding expert practices in order to control expert activities: The case of trading," Post-Print hal-01692242, HAL.
  18. Julien Batac & Olivier de La Villarmois, 2003. "Les Interactions Controle / Apprentissage Organisationnel : Proposition D'Une Grille D'Analyse," Post-Print halshs-00582732, HAL.
  19. Julien Kleszczowski, 2016. "La place des parties prenantes dans l’évaluation de l’impact social des organisations non lucratives: étude empirique au sein d’une organisation française," Post-Print hal-01901230, HAL.
  20. Bellò, Benedetta & Spano, Alessandro, 2015. "Governing the purple zone: How politicians influence public managers," European Management Journal, Elsevier, vol. 33(5), pages 354-365.
  21. Bernard Augé & Gérald Naro & Alexandre Vernhet, 2010. "Le Controle De Gestion Au Service Du Gouvernement De L'Université : Propos D'Étape Sur La Conception D'Un Balanced Scorecard Au Sein D'Une Université Française," Post-Print hal-00481556, HAL.
  22. Sylvie Rascol-Boutard & Ariel Eggrickx, 2007. "Une Approche Cognitive De La Performance D'Un Reseau : Le Cas D'Un Plan Local D'Insertion Par L'Economique," Post-Print halshs-00543097, HAL.
  23. Kirsi-Mari Kallio & Tomi J. Kallio & Giuseppe Grossi, 2017. "Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 293-300, June.
  24. Olivier de Lavillarmois & F. Firmanzah & Christophe Benavent, 2005. "Contrôle et production de connaissance - Le cas des entreprises mondialisées," Post-Print halshs-00581218, HAL.
  25. Chadi Joseph Khalifeh & Prabhu Sivabalan, 2014. "An Experimental Study on the Effect of Budget Information on Balanced Scorecard Preparer Individual Learning," Australian Accounting Review, CPA Australia, vol. 24(1), pages 39-52, March.
  26. Louise Kl00t, 2006. "Budget Reporting in Local Government: Problem or Solution?," Australian Accounting Review, CPA Australia, vol. 16(40), pages 72-81, November.
  27. Kurunmaki, Liisa, 1999. "Professional vs financial capital in the field of health care--struggles for the redistribution of power and control," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 95-124, April.
  28. Sylvie Rascol-Boutard & Ariel Eggrickx, 2007. "Une approche cognitive de la performance d’un réseau : le cas d’un Plan Local d’Insertion par l’Economique," Post-Print hal-01634661, HAL.
  29. Johan Alvehus & Sanna Eklund & Gustaf Kastberg, 2020. "Organizing Professionalism – New Elites, Stratification and Division of Labor," Public Organization Review, Springer, vol. 20(1), pages 163-177, March.
  30. Bogt, H.J. ter, 2000. "Politicians, output-budgets and performance evaluation : case research in three Dutch municipalities," Research Report 00A11, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  31. Marion Brivot, 2007. "Le Contrôle De L'Utilisation Des Connaissances Organisationnelles Dans Les Firmes De Services Professionnels," Post-Print halshs-00543210, HAL.
  32. Davide Giacomini & Mariafrancesca Sicilia & Ileana Steccolini, 2016. "Contextualizing politicians’ uses of accounting information: reassurance and ammunition," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 483-490, November.
  33. Ratna Ayu Damayanti, 2018. "Restoration of Budget Control: How It Should Be? A Case Study of the Local Government of Indonesia," GATR Journals afr161, Global Academy of Training and Research (GATR) Enterprise.
  34. Peterson, R.R. & Smits, M.T. & Spanjers, R., 2000. "Exploring IT enabled network organisations in health care : Emerging practices and phases of development," Other publications TiSEM 653fa598-2f90-4da6-b4fc-0, Tilburg University, School of Economics and Management.
  35. Dominique Bessire, 1998. "Logiques d'entreprise et design du contrôle de gestion:une comparaison entre le commerce de détail intégré et la banque commerciale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(4), pages 5-37, December.
  36. repec:dgr:rugsom:00a11 is not listed on IDEAS
  37. Ferguson, Julie & Huysman, Marleen & Soekijad, Maura, 2010. "Knowledge Management in Practice: Pitfalls and Potentials for Development," World Development, Elsevier, vol. 38(12), pages 1797-1810, December.
  38. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 427-454, March.
  39. Henk Ter Bogt, 2001. "Politicians and output-oriented performance evaluation in municipalities," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 621-643.
  40. Fischer, S., 1993. "Boiling the frog or seducing the fox... : organizational aspects of implementing CASE-technology," Serie Research Memoranda 0004, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
  41. Olivier de La Villarmois & Hubert Tondeur, 1999. "Une Analyse Des Finalités Des Systèmes De Contrôle," Post-Print halshs-00587790, HAL.
  42. Henri Bouquin, 1997. "Management accounting in its social context: Rimailho revisited," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 315-343.
  43. Moez Essid & Nicolas Berland, 2010. "Les indicateurs de la RSE dans les entreprises françaises : "l'usine à gaz responsable"," Post-Print hal-01661694, HAL.
  44. Daniela Cristofoli & Angelo Ditillo & Mariannunziata Liguori & Mariafrancesca Sicilia & Ileana Steccolini, 2010. "Do environmental and task characteristics matter in the control of externalized local public services?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 350-372, March.
  45. Smith, P., 1995. "Large scale models and large scale thinking: The case of the health services," Omega, Elsevier, vol. 23(2), pages 145-157, April.
  46. repec:dau:papers:123456789/4414 is not listed on IDEAS
  47. Laurent Magne & Yoann Bazin, 2012. "Le Contrôle Comme Pratique (Control-As- Practice) - Proposition D'Une Autre Grille De Lecture Du Contrôle Organisationnel," Post-Print hal-00691152, HAL.
  48. Denis Choffel & François Meyssonnier, 2006. "Leçons de la mise en place d'un tableau de bord en centre psychothérapique," Post-Print halshs-00548102, HAL.
  49. Ariel Eggrickx & Sylvie Rascol-Boutard, 2004. "La modélisation par la cartographie cognitive de la performance d'un réseau inter-institutions : le cas d'un plan local d'insertion par l'économique," Post-Print hal-01634919, HAL.
  50. G. Jan Van Helden, 1997. "Cost allocation and product costing in Dutch local government," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 131-145, May.
  51. Felício, Teresa & Samagaio, António & Rodrigues, Ricardo, 2021. "Adoption of management control systems and performance in public sector organizations," Journal of Business Research, Elsevier, vol. 124(C), pages 593-602.
  52. Fischer, S. & Boogaard, M. & Huysman, M., 1993. "Innovation and creativity versus control (assessing the paradox in IT organizations)," Serie Research Memoranda 0046, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
  53. Speklé, R.F., 2003. "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management ERS-2003-071-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  54. Ben Khaled, Wafa & Gérard, Benoît & Farjaudon, Anne-Laure, 2022. "Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
  55. Spanjers, R., 2012. "Be patient : A longitudinal study on adoption and diffusion of information technology innovation in Dutch healthcare," Other publications TiSEM 594c1680-fb6d-4396-aaf6-e, Tilburg University, School of Economics and Management.
  56. Nicolas Petit & Gulliver Lux, 2020. "Uses of Management Control Tools in the Public Healthcare Sector," Public Organization Review, Springer, vol. 20(3), pages 459-475, September.
  57. Marcel Van Rinsum & Frank H.M. Verbeeten, 2012. "The impact of subjectivity in performance evaluation practices on public sector managers’ motivation," Accounting and Business Research, Taylor & Francis Journals, vol. 42(4), pages 377-396, September.
  58. Yoann Queyroi & David Carassus, 2021. "Analysis of the evolution of local management tools from a paradigm of control to that of steering: application to real estate management [Analyse de l'évolution des outils de la gestion locale d'u," Post-Print hal-03523814, HAL.
  59. Susan Richardson & Catherine Blakeney, 1998. "The undergraduate placement system: an empirical study," Accounting Education, Taylor & Francis Journals, vol. 7(2), pages 101-121.
  60. Gray, Rob & Milne, Markus J., 2015. "It's not what you do, it's the way that you do it? Of method and madness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 51-66.
  61. Michel Pendaries & Hector Castaneda, 2013. "Comment piloter la performance du transfert de connaissances dans le processus d'innovation des entreprises technologiques," Post-Print hal-01002923, HAL.
  62. Speklé, R.F., 2002. "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management ERS-2002-06-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  63. Sandra Cohen & Sotirios Karatzimas, 2016. "Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 173-180, April.
  64. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 319-348, April.
  65. Yvan Barel, 2001. "Complémentarité et contradictions des formes de contrôle:le cas de la grande distribution," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 5-31, March.
  66. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
  67. Henk ter Bogt, 2003. "A Transaction Cost Approach to the Autonomization of Government Organizations: A Political Transaction Cost Framework Confronted with Six Cases of Autonomization in the Netherlands," European Journal of Law and Economics, Springer, vol. 16(2), pages 149-186, September.
  68. Johnston, R. B. & Brennan, M., 1996. "Planning or organizing: The implications of theories of activity for management of operations," Omega, Elsevier, vol. 24(4), pages 367-384, August.
  69. Rosanas, Josep M., 1999. "Sistemas de control de gestión "apretados" y "sueltos": Un análisis dinámico," IESE Research Papers D/390, IESE Business School.
  70. Rosanas, Josep M. & Velilla, Manuel, 2004. "The ethics of management control systems," IESE Research Papers D/563, IESE Business School.
  71. Dominique Bessire & Pascal Fabre, 2011. "Enjeux et limites du pilotage par les indicateurs en management public, l'exemple de la recherche en sciences de gestion," Post-Print hal-00646755, HAL.
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