Le contrôleur de gestion communal dans le prisme instrumental vers un rôle organisationnel hybride ?

Laurent Lavigne ()
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Laurent Lavigne: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This communication falls within the fields of public management, sociology and management control. It aims to shed light on the management control function in the municipalities. In this perspective, an analysis of the role of the territorial management controller and his tools based on the academic literature, is presented. Then, a quantitative empirical study on management control in municipalities with more than 20,000 inhabitants is presented: it identifies five types of territorial management controller, namely the strategist, partner, advisor, analyst and hybrid. The role of each type of territorial management controller is then specified. This role, already defined by the variability of organizational size, would be determined by its management tools, vectors of action in the organization.

Keywords: management control; local management; management tools; organizational learning theory; contrôle de gestion; management local; outils de gestion; théorie de l'apprentissage organisationnel (search for similar items in EconPapers)
Date: 2021-06-16
Note: View the original document on HAL open archive server: https://hal.science/hal-03361474v1
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Published in La comptabilité face aux crises, Association Francophone de Comptabilité, Jun 2021, Lyon, France

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