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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

Author

Listed:
  • Aimé Togodo Azon

    () (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • Didier Van Caillie

    () (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • François Pichault

    () (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

Abstract

The current paper aims to test the factors that influence the design of the systems of management control in the local collectivities in Sub-Sahara Africa empirically. The factorial analysis in multiple correspondence permitted to conclude that outside of the usual organizational factors as the organizational culture, the organizational strategy, the organizational structure and the politics of management of the human resources, the legal and institutional pressures, the pressures of the financial dependence, the ethnic pressures and the religious pressures are the major key that determine the design of the Management control system in local Sub-Saharian collectivities.

Suggested Citation

  • 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.
  • Handle: RePEc:hal:journl:hal-00650586
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650586
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    References listed on IDEAS

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    7. Aimé Togodo Azon & Didier Van Caillie, 2009. "Outils De Contrôle De Gestion Et Performances Des Collectivites Locales : Etat De La Littérature," Post-Print halshs-00459164, HAL.
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