Les déterminants du design des systèmes de contrôle de gestion dans les collectivités locales de l'Afrique au Sud du Sahara: une analyse empirique contingente des collectivités locales béninoises

Aimé Togodo Azon (), Didier Van Caillie and François Pichault ()
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Aimé Togodo Azon: Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège
François Pichault: Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège

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Abstract: The current paper aims to test the factors that influence the design of the systems of management control in the local collectivities in Sub-Sahara Africa empirically. The factorial analysis in multiple correspondence permitted to conclude that outside of the usual organizational factors as the organizational culture, the organizational strategy, the organizational structure and the politics of management of the human resources, the legal and institutional pressures, the pressures of the financial dependence, the ethnic pressures and the religious pressures are the major key that determine the design of the Management control system in local Sub-Saharian collectivities.

Keywords: Local collectivities; Sub Sahara Africa; Design of the Management Control Systems; Institutional factors; Sociocultural factors; Collectivités locales; Afrique au Sud du Sahara; Design du Système de Contrôle de Gestion; facteurs institutionnels; facteurs socioculturels (search for similar items in EconPapers)
Date: 2011-05-10
New Economics Papers: this item is included in nep-afr
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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