Management control system in public administration: beyond rational myths

Nicolas Berland and Benjamin Dreveton ()
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Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Benjamin Dreveton: IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers

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Abstract: 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.

Keywords: contrôle de gestion; secteur public; Management public; pilotage de la performance (search for similar items in EconPapers)
Date: 2006
Note: View the original document on HAL open archive server: https://hal.science/hal-01667068v1
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Citations: View citations in EconPapers (4)

Published in Accounting Reform in the Public Sector: Mimicry, fad or Necessity, pp.227-242, 2006

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01667068

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