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Contrôler sans mesurer ou pourquoi les managers contrôlent-ils encore sans indicateur ?

Author

Listed:
  • Aurélien Ragaigne

    () (LOG - Laboratoire Orléanais de Gestion - UO - Université d'Orléans)

Abstract

The study of users' satisfaction in the local government shows that the evaluation comes from control tools which don't product indicator. Those mechanisms remain not being studied in management control. With the help of interviews, the author studies the characteristics and mechanisms of this kind of control. This research identifies four categories of practical experiences used by the public managers like administrators' returns, suggestions box, reclamations books and direct return from the service users. This system of controls offers apprenticeship and discipline functions for public managers adapting itself to each situations and interacting with all the stakeholders.

Suggested Citation

  • Aurélien Ragaigne, 2011. "Contrôler sans mesurer ou pourquoi les managers contrôlent-ils encore sans indicateur ?," Post-Print hal-00650562, HAL.
  • Handle: RePEc:hal:journl:hal-00650562
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650562
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    File URL: https://hal.archives-ouvertes.fr/hal-00650562/document
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    References listed on IDEAS

    as
    1. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
    2. Annick Bourguignon, 2003. "« Il faut bien que quelque chose change pour que l'essentiel demeure » : la dimension idéologique du « nouveau » contrôle de gestion," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 27-53.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Management accounting; indicator; apprenticeship; Contrôle de gestion; indicateur; évaluation; apprentissage; discipline;

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