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
Book titleAccounting Reform in the Public Sector: Mimicry, fad or Necessity
Book authorScheid, Jean-Claude; Lande, Evelyne
Number of pages347
MetadataShow full item record
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 / Keywordscontrôle de gestion; secteur public; Management public; pilotage de la performance
Showing items related by title and author.
L’influence des parties prenantes sur les coûts environnementaux : l’exemple des coûts de désamiantage Alcouffe, Simon; Berland, Nicolas; Dreveton, Benjamin (2013) Article accepté pour publication ou publié