The contribution of management control to improving governance in local authorities: Theoretical approach[La contribution du contrôle de gestion à l'amélioration de la gouvernance dans les collectivités territoriales : Approche théorique]

Following the financial crises, which marked the last decade as well as the questioning of the control of local authorities, public managers are focusing on management control, as an alternative mechanism in the governance of local authorities. Thus, some researchers wonder about the translation of management control tools from the private sector into the public sector. In this context, we will study the understanding of the evolution of the implementation of management control tools in local authorities using innovative approaches. Governance issues invite researchers, politicians and citizens to reflect, since the concept occupies a fundamental place in the process of public management. In this context, research work and previous studies have underlined the role of management control as well as its contribution to the governance of local authorities. Given the current state of affairs, we will study the evolution of the implementation of management control tools and their contribution to improving governance in local authorities. We then explain the methodology pursued before presenting the discussion and the contributions as well as the perspectives of this exploratory research.