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dc.contributor.authorSebti, Hicham
dc.date.accessioned2009-10-15T08:19:48Z
dc.date.available2009-10-15T08:19:48Z
dc.date.issued2007
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/2239
dc.description.abstractfrCet article présente les résultats d’une recherche menée, sur les modes de contrôle des activités externalisées et les facteurs de contingence qui les sous-tendent, auprès d’entreprises publiques marocaines. Nos résultats suggèrent le recours à des combinaisons des modes de contrôle identifiés par Ouchi (1980). Une première combinaison associant le contrôle par le marché au contrôle bureaucratique et une seconde associant le contrôle clanique au contrôle bureaucratique. Ces modes de contrôle sont contingents à des facteurs d’ordres institutionnels, économiques, stratégiques, et liés à la complexité du contrôle.en
dc.language.isofren
dc.subjectActeurs de contingenceen
dc.subjectOffices nationauxen
dc.subjectModes de contrôleen
dc.subjectExternalisationen
dc.subjectOutsourcingen
dc.subjectManagement control archetypesen
dc.subjectTransaction costen
dc.subjectTrusten
dc.subjectPublicly owned officesen
dc.subjectContingency factorsen
dc.subject.ddc658.1en
dc.subject.classificationjelL22en
dc.subject.classificationjelL24en
dc.subject.classificationjelD23en
dc.titleLe contrôle des activités externalisées : le cas des offices nationaux marocainsen
dc.title.alternativeManagement control of outsourced activities : An exploratory case study on moroccan national offices
dc.typeCommunication / Conférence
dc.description.abstractenOutsourcing is one of the organizational practices that have increased in popularity over the past decade, even in the public sector. However, management control literature gives a little attention to this new form of organization. Two paradigms dominate the inter-organizational management control literature. The transactional approach based on the Transaction Cost Economics (TCE) and the relational approach taking into account characteristics of the partners. Draws on the inter-organizational literature as well as the management control one, the aim of this article is to identify management control archetypes in an outsourcing context and contingency factors that underlie them. For that purpose, we carried out an exploratory case study upon three Moroccan, publicly owned, offices that are involved since 2000 in a large outsourcing plan. The results indicate that two management control archetypes, combining Ouchi's (1980) control archetypes, can be identified. The first archetype is a combination of the control by the market and the bureaucracy, the second is a combination of the control by the clan and the bureaucracy. The results also suggest that we can explain those inter-organizational control archetypes by contingency factors linked to the institutional, economic and strategic context of the relation and also by the management control system complexity and cost in each outsourcing context.en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelOrganisation et finances d'entrepriseen
dc.relation.conftitle30 th annual congress of the european accounting association - Lisbon 2007en
dc.relation.confdate2007
dc.relation.confcityLisbonneen
dc.relation.confcountryPortugalen


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