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Trajectoires de transformation des packages de contrôle des municipalités françaises face aux contraintes environnementales : Evolutions ou révolutions ?

Author

Listed:
  • Léonard Gourbier

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

  • Emil Turc

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

Abstract

Our paper studies the trajectories of management control package transformation during evolutionary and revolutionary change. Based on four longitudinal case studies in municipalities, our results show that the type of change observed influences the trajectory of change in the control package. In particular, our study contributes to the literature by showing that evolutionary change is characterised by changes in the core control package that are reflected in the organisational structure and culture. Conversely, revolutionary change is characterised by modifications to the organisational structure and culture that transform the core control package.

Suggested Citation

  • Léonard Gourbier & Emil Turc, 2024. "Trajectoires de transformation des packages de contrôle des municipalités françaises face aux contraintes environnementales : Evolutions ou révolutions ?," Post-Print hal-05083255, HAL.
    • Handle: RePEc:hal:journl:hal-05083255
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