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Management control system in public administration: beyond rational myths

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  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

  • Benjamin Dreveton

    (LR-MOS - La Rochelle - Management, Organisation & Société - CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

The implementation of management control devices in the public sector is a very difficult challenge, especially if these devices come from private sector. Through two case studies, this paper analyses how two public organizations have implemented management control systems. We point out that both public organizations studied have developed a complex set of practices around their management control systems. Despite some apparent failures, the implemented systems are not merely myths about the running of public organizations, but instead produced some unanticipated effects.

Suggested Citation

  • Nicolas Berland & Benjamin Dreveton, 2006. "Management control system in public administration: beyond rational myths," Post-Print hal-00340432, HAL.
    • Handle: RePEc:hal:journl:hal-00340432
    Note: View the original document on HAL open archive server: https://hal.science/hal-00340432
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    References listed on IDEAS

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    1. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    2. Eleanor D. Glor, 2001. "Has Canada Adopted The New Public Management?," Public Management Review, Taylor & Francis Journals, vol. 3(1), pages 121-130, January.
    3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
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    Cited by:

    1. Sylvie Rascol-Boutard & Pascale Amans & Ariel Eggrickx, 2015. "La comptabilité publique au défi des frontières organisationnelles Le cas du traitement des immobilisations corporelles dans le secteur public local," Post-Print hal-01630733, HAL.
    2. Eleonora Cardillo & Carmela Rizza, 2015. "Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 135-162.
    3. Ivanovych Dzvinchuk, Dmytro & Pavlovych Petrenko, Victor & Stepanivna Orliv, Mariana & Volodymyrovych Molodtsov, Oleksandr, 2020. "Three-dimensional model of the institutional matrix as a methodological tool for designing institutional changes," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 29(1), pages 1-15.
    4. Rodica Gabriela Blidisel & Adina Simona Popa & Raimondo Lo Russo & Maria Moraru, 2010. "Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 2(XVII), pages 35-40, December.
    5. Julien Kleszczowski & Nathalie Raulet‐Croset, 2022. "Evaluating social impact in practice: Constructing a response to institutional demand in a French nonprofit organization," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(2), pages 357-380, June.
    6. Rodica Gabriela BLIDISEL, 2012. "Financial performance and e-governance indicators in local public administration," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 470-474, May.

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