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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, dans 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
Titre de l'ouvrage
Accounting Reform in the Public Sector: Mimicry, fad or Necessity
Auteurs de l’ouvrage
Scheid, Jean-Claude; Lande, Evelyne
Éditeur
Résedau Cigar; Experts Comptables Media
Ville d’édition
Paris
Isbn
2-35267-022-5
Nombre de pages
347
Pages
227-242
Métadonnées
Afficher la notice complète
Auteur(s)
Dreveton, Benjamin

Berland, Nicolas
Dauphine Recherches en Management [DRM]
Résumé (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.
Mots-clés
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