Contrôler sans mesurer ou pourquoi les managers contrôlent-ils encore sans indicateur ?

Aurélien Ragaigne ()
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Aurélien Ragaigne: LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans

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Abstract: The study of users' satisfaction in the local government shows that the evaluation comes from control tools which don't product indicator. Those mechanisms remain not being studied in management control. With the help of interviews, the author studies the characteristics and mechanisms of this kind of control. This research identifies four categories of practical experiences used by the public managers like administrators' returns, suggestions box, reclamations books and direct return from the service users. This system of controls offers apprenticeship and discipline functions for public managers adapting itself to each situations and interacting with all the stakeholders.

Keywords: Management accounting; indicator; apprenticeship; Contrôle de gestion; indicateur; évaluation; apprentissage; discipline (search for similar items in EconPapers)
Date: 2011-05-10
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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