IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01794397.html
   My bibliography  Save this paper

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 quelles rationalités ? Plus de contrôle ou plus de pilotage ?]

Author

Listed:
  • David Carassus

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

  • Marcel Guenoun

    (AMU IMPGT - Institut de management public et de gouvernance territoriale - AMU - Aix Marseille Université, CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon)

  • Younes Samali

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

Considering the burden of financial assistance from the central government and the effect of tax transfers on the central government's budget position, local finances are an important part of the interrelated set of public finances. Therefore, expenditure containment by local government is a necessary contribution to reducing public account deficits and complying with France's EU commitments. In this constrained context, specialist literature seems to indicate two major pathways for containing local spending. Firstly, it is possible to strengthen expenditure control, for example by making sharp cuts to current operating costs, deferring or cancelling investments, decreasing public subsidies and aid, raising local taxes, putting more pressure on suppliers, or increasing the prices of services rendered. Secondly, it is possible to increase local steering capacity by selectively intervening on government action and expenditure in a differentiated manner, by analysing the social value created for users at the lowest cost, by implementing deliberate choices, by deciding on the implementation of budgetary processes, or by restructuring the local service offering thanks to better knowledge of users' needs and level of satisfaction. The results of our research show that a very wide majority of French local authorities have been aware of the importance of looking for savings solutions for the past decade, due to the deterioration of their financial situations. It also turns out that the tools and devices used are mainly guided by a resource control rationale. Thus, our findings highlight the weakness of the steering paradigm, which is characterised by tools and actions that have a strategic and political dimension. The solutions currently being implemented are focused on the short term and are more oriented towards control. Thus, these actions could ultimately have a negative impact on the local services offering without proper prior control.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-01794397
    Note: View the original document on HAL open archive server: https://amu.hal.science/hal-01794397
    as

    Download full text from publisher

    File URL: https://amu.hal.science/hal-01794397/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Florence Busson-Villa, 1999. "L'émergence d'une logique évaluative dans la gestion publique: le cas des organisations communales," Revue Finance Contrôle Stratégie, revues.org, vol. 2(1), pages 5-25, March.
    2. Dominique Bessire, 2002. "Recherche « critique » en contrôle de gestion : exercer son discernement," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(2), pages 5-28.
    3. Olivier de La Villarmois & Hubert Tondeur, 1999. "Une Analyse Des Finalités Des Systèmes De Contrôle," Post-Print halshs-00587790, HAL.
    4. 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.
    5. Sarah J. Freeman & Kim S. Cameron, 1993. "Organizational Downsizing: A Convergence and Reorientation Framework," Organization Science, INFORMS, vol. 4(1), pages 10-29, February.
    6. David Carassus & Damien Gardey, 2009. "Une analyse de la gestion de la performance par les collectivités locales françaises : un modèle administratif ou politique?," Post-Print hal-02431100, HAL.
    7. Frédéric Marty, 2006. "Collectivités territoriales et entreprises : nouvelles compétences ou nouvelles politiques ?," Post-Print halshs-00010591, HAL.
    8. Violaine Appel & François Meyssonnier, 1995. "Gestion de la communication et communication sur la gestion dans les villes," Post-Print hal-02113393, HAL.
    9. William Sabadie, 2003. "Conceptualisation et mesure de la qualité perçue d'un service public," Post-Print halshs-00467927, HAL.
    10. J. F. A. (Tom) Overmans & Mirko Noordegraaf, 2014. "Managing austerity: rhetorical and real responses to fiscal stress in local government," Public Money & Management, Taylor & Francis Journals, vol. 34(2), pages 99-106, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. David Carassus & Christophe Favoreu & Damien Gardey & Christophe Maurel, 2015. "Performance management in the local public sector in France : an administrative rather than a political model," Post-Print hal-02152510, HAL.
    2. David Carassus & Christophe Favoreu & Marcel Guenoun & Olivier Terrien, 2015. "Les évolutions en matière de pilotage par la performance publique locale au niveau européen : des logiques à la fois descendantes et ascendantes à harmoniser," Post-Print hal-02188115, HAL.
    3. Marcel Guenoun & François Meyssonnier & Emil Turc, 2015. "Les démarches de réduction des coûts dans les collectivités territoriales françaises : enjeux et état des lieux," Working Papers hal-01228461, HAL.
    4. Younes Samali & David Carassus, 2017. "La recherche d’économies dans les collectivités territoriales : Quels effets des démarches du contrôle et du pilotage sur la performance financière locale ?," Post-Print hal-02142213, HAL.
    5. 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.
    6. Zand, Fardad & Van Beers, Cees & Van Leeuwen, George, 2011. "Information technology, organizational change and firm productivity: A panel study of complementarity effects and clustering patterns in Manufacturing and Services," MPRA Paper 46469, University Library of Munich, Germany.
    7. Østhus, Ståle & Mastekaasa, Arne, 2010. "The impact of downsizing on remaining workers' sickness absence," Social Science & Medicine, Elsevier, vol. 71(8), pages 1455-1462, October.
    8. Frédéric Marty, 2008. "Crise des subprimes et finances publiques locales : Le cas des « obligations municipales » américaines," Documents de Travail de l'OFCE 2008-20, Observatoire Francais des Conjonctures Economiques (OFCE).
    9. McKinley, William & Ponemon, Lawrence A. & Schick, Allen G., 1996. "Auditors' perceptions of client firms: The stigma of decline and the stigma of growth," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 193-213.
    10. Bryan Hong, 2020. "Power to the outsiders: External hiring and decision authority allocation within organizations," Strategic Management Journal, Wiley Blackwell, vol. 41(9), pages 1628-1652, September.
    11. Sylvie Rascol-Boutard, 2015. "Le management par le sens : mise en œuvre éventuelle et effets potentiels - Une étude exploratoire dans le secteur public local," Post-Print hal-01634845, HAL.
    12. Muñoz-Bullón, Fernando & Sánchez-Bueno, María José, 2008. "Does downsizing improve organizational performance? An analysis of Spanish manufacturing firms," DEE - Working Papers. Business Economics. WB wb083007, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    13. Younes Samali & David Carassus, 2015. "La recherche d’économies dans les collectivités territoriales : quels dispositifs pour quelles rationalités ? Plus de contrôle ou plus de pilotage ?," Post-Print hal-02141945, HAL.
    14. Miriam Flickinger & Miriam Zschoche, 2023. "The Interplay of Subsidiary Performance and Cultural Distance in International Downsizing Decisions," Schmalenbach Journal of Business Research, Springer, vol. 75(2), pages 127-147, June.
    15. Ekin Alakent & Seung‐Hyun Lee, 2010. "Do Institutionalized Traditions Matter During Crisis? Employee Downsizing in Korean Manufacturing Organizations," Journal of Management Studies, Wiley Blackwell, vol. 47(3), pages 509-532, May.
    16. Bo Shen & Youwei Ke, 2017. "Causes analysis and risk control of firm knowledge loss," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 8(3), pages 2001-2008, November.
    17. Caldas, Miguel Pinto, 2000. "Enxugamento de pessoal no Brasil: podem-se atenuar seus efeitos em empresa e indivíduo?," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 40(1), January.
    18. Muriel Jougleux, 2014. "Démarches qualité et performances des services : quand l'esprit vient aux services..," Working Papers hal-01122932, HAL.
    19. Kao, Chun-Lin & Chen, Ming-Yuan, 2020. "Employee downsizing, financial constraints, and production efficiency of firms," International Review of Economics & Finance, Elsevier, vol. 68(C), pages 59-73.
    20. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2018. "La prise en compte de la parole de l’usager en action sociale : une application locale du modèle Qualité des Services Publics (QSP)," Post-Print hal-02142224, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01794397. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.