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Contrôle de gestion public et pilotage de la performance : une lecture théorique, contingente et intégrative

Author

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  • Mohammed Benelmallam

    (USMBA - Université Sidi Mohamed Ben Abdellah)

Abstract

Cet article propose une lecture théorique, contingente et intégrative du contrôle de gestion public. À partir d'une revue narrative analytique de la littérature, il montre que le contrôle public ne peut être réduit à la conformité budgétaire. Il construit un modèle articulant conformité, allocation des ressources, apprentissage organisationnel et responsabilité publique. La contribution réside dans l'explicitation des relations entre ces dimensions afin d'éclairer la conception de dispositifs de pilotage adaptés aux organisations publiques.

Suggested Citation

  • Mohammed Benelmallam, 2026. "Contrôle de gestion public et pilotage de la performance : une lecture théorique, contingente et intégrative," Post-Print hal-05707935, HAL.
    • Handle: RePEc:hal:journl:hal-05707935
    DOI: 10.5281/zenodo.21501188
    Note: View the original document on HAL open archive server: https://hal.science/hal-05707935v1
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