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Management control system in public administration: beyond rational myths

Dreveton, Benjamin; Berland, Nicolas (2006), Management control system in public administration: beyond rational myths, in Scheid, Jean-Claude; Lande, Evelyne, Accounting Reform in the Public Sector: Mimicry, fad or Necessity, Résedau Cigar : Paris, p. 227-242

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Type
Chapitre d'ouvrage
Date
2006
Book title
Accounting Reform in the Public Sector: Mimicry, fad or Necessity
Book author
Scheid, Jean-Claude; Lande, Evelyne
Publisher
Résedau Cigar; Experts Comptables Media
Published in
Paris
ISBN
2-35267-022-5
Number of pages
347
Pages
227-242
Metadata
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Author(s)
Dreveton, Benjamin

Berland, Nicolas
Dauphine Recherches en Management [DRM]
Abstract (FR)
The implementation of management control devices in the public sector is a very difficult challenge, especially if these devices come from private sector. Through two case studies, this paper analyses how two public organizations have implemented management control systems. We point out that both public organizations studied have developed a complex set of practices around their management control systems. Despite some apparent failures, the implemented systems are not merely myths about the running of public organizations, but instead produced some unanticipated effects.
Subjects / Keywords
contrôle de gestion; secteur public; Management public; pilotage de la performance
JEL
M20 - General
L10 - General
L33 - Comparison of Public and Private Enterprises and Nonprofit Institutions; Privatization; Contracting Out