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Le Design Des Systemes De Contrôle De Gestion Dans Les Collectivités Locales Au Benin : Une Approche Contingente

Author

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  • Aimé Togodo Azon

    (Centre d'Étude de la Performance des Entreprises - ULiège - Université de Liège = University of Liège = Universiteit van Luik = Universität Lüttich)

  • Didier van Caillie

    (Centre d'Étude de la Performance des Entreprises - ULiège - Université de Liège = University of Liège = Universiteit van Luik = Universität Lüttich)

  • François Pichault

    (Centre d'Étude de la Performance des Entreprises - ULiège - Université de Liège = University of Liège = Universiteit van Luik = Universität Lüttich)

Abstract

The current paper aims to elaborate a theoretical research model on the determinants of the management control systems in local collectivities in Sub-Sahara Africa. A critical state of the art allowed us to conclude that (1) organizational factors and (2) non organizational factors as the global institutional framework (the legal and regulatory pressures, the financial pressures and the political pressures) and the sociocultural framework (the domestic and group pressures, the ethnic pressures and the religious pressures) are the major key determinants in the elaboration, the adoption and the efficiency of the Management control system in local Sub-Saharian collectivities.

Suggested Citation

  • Aimé Togodo Azon & Didier van Caillie & François Pichault, 2010. "Le Design Des Systemes De Contrôle De Gestion Dans Les Collectivités Locales Au Benin : Une Approche Contingente," Post-Print hal-00484262, HAL.
    • Handle: RePEc:hal:journl:hal-00484262
    Note: View the original document on HAL open archive server: https://hal.science/hal-00484262v1
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    References listed on IDEAS

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    1. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
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    1. Aimé Togodo Azon & Didier van Caillie & François Pichault, 2011. "Les déterminants du design des systèmes de contrôle de gestion dans les collectivités locales de l'Afrique au Sud du Sahara: une analyse empirique contingente des collectivités locales béninoises," Post-Print hal-00650586, HAL.

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