Management control and governance of local and regional authorities: a bibliometric analysis[Le contrôle de gestion et la gouvernance des collectivités territoriales : une analyse bibliométrique]

Over the past decades, local and regional authorities have found themselves facing several constraints related to decentralization, budget management, in particular control of expenses, improving performance and efficiency and strengthening transparency. In this context, the adoption of modern management control systems has become increasingly essential, with a view to establishing a culture of performance and strategic management aimed primarily at satisfying the expectations of citizens. This article examines the theoretical and empirical contributions of management control, more precisely in the context of local governance, through a bibliometric analysis in order to identify theoretical trends and gaps in management control and governance research, as well as a critical review of the literature to provide a critical perspective and suggest future research avenues. The analysis reveals the increasing importance of management control practices, their impacts on transparency, efficiency and local performance management. The results of this article address the challenges related to the adoption of management control practices at the local level. They discuss the potential for additional comparative research between regions and underline the importance of consolidating a theoretical framework for management control and governance while taking into account local specificities. Thus, they highlight the gaps in terms of citizen participation, democratization of governance.