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Evolution de la norme du contrôle interne dans le contexte public local

Author

Listed:
  • Julien Batac

    (Université de Bordeaux IV)

  • David Carassus

    (Université de Pau)

  • Christophe Maurel

    (Université du Maine)

Abstract

(VF)Le contrôle interne public local connaît depuis quelques années une évolution tant conceptuelle que pratique. Notamment, il opère un transfert d’une logique de vérification et de surveillance, centrée sur les moyens prévus et consommés, vers une logique de maîtrise et d’évaluation des politiques publiques locales, aussi focalisée sur les objectifs, résultats et effets des actions engagées. À l’issue d’une synthèse théorique et pratique des modes de contrôle interne dans les collectivités locales, cet article propose une étude empirique auprès d’un ensemble de villes de plus de 20 000 habitants, vérifiant ces évolutions normatives concernant le contrôle interne public local.(VA)Internal control systems of municipal administrations have encountered an evolution regarding relevant terminology, concepts and practices for the past few years. In particular, there is a change from a logic of monitoring the utilization of means and resources to a logic of controlling and evaluating local public policies, focused on objectives, results and the effects of the committed actions. After a theoretical and practical synthesis of different modes of internal control in local communities, this article presents an empirical study of French cities of more than 20.000 inhabitants confirming the normative evolutions affecting the internal control of municipal administrations.

Suggested Citation

  • Julien Batac & David Carassus & Christophe Maurel, 2009. "Evolution de la norme du contrôle interne dans le contexte public local," Revue Finance Contrôle Stratégie, revues.org, vol. 12(1), pages 155-180, March.
    • Handle: RePEc:dij:revfcs:v:11:y:2009:i:q1:p:155-180.
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    References listed on IDEAS

    as
    1. Halonen-Akatwijuka, Maija & Propper, Carol, 2008. "Competition and decentralisation in government bureaucracies," Journal of Economic Behavior & Organization, Elsevier, vol. 67(3-4), pages 903-916, September.
    2. David Huron, 1998. "Le management public local au regard de la spécificité territoriale française," Post-Print hal-00493551, HAL.
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    Cited by:

    1. David Carassus & Marcel Guenoun & Younes Samali, 2017. "Looking for savings in local governments: what devices to what rationalities? More control or more steering? [La recherche d’économies dans les collectivités territoriales : quels dispositifs pour ," Post-Print hal-01794397, HAL.
    2. M'Bark Ouashil, 2017. "Interaction entre le contrôle interne et le contrôle de gestion : contribution au débat à travers le cas d’un établissement public," Post-Print hal-01828033, HAL.
    3. Nizar Al-Sharif & Paul-Laurent Saunier & Eric-Alain Zoukoua, 2011. "Le contrôle d'un réseau Public-Privé sous l'influence du New Public Management : le cas du secteur social et médico-social en France," Post-Print hal-00645364, HAL.

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    More about this item

    Keywords

    contrôle interne; collectivité locale; évaluation de politiques; norme; internal control; municipal administration; management control; norm.;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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