Characterization of forms of management control in Beninese local governments: the cas of Benin’s municipalities

Caractérisation des formes de contrôle de gestion dans les collectivités locales: le cas des communes béninoises

Gérard Edjiato (), David Carassus () and Christophe Godowski ()
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Gérard Edjiato: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne
David Carassus: LIREM - Laboratoire de Recherche en Management - UPPA - Université de Pau et des Pays de l'Adour
Christophe Godowski: LGTO - Laboratoire de Gestion et des Transitions Organisationnelles - EPE UT - Université de Toulouse - Comue de Toulouse - Communauté d'universités et établissements de Toulouse

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Abstract: This study aims to characterize forms of management control in Beninese local authorities and their hierarchy, thus positioning itself at the heart of reflections on the strong demands of local public bodies in terms of control needs (Meyssonnier, 2019). Drawing on Malmi and Brown's (2008) framework, each of the dimensions of the management control package was operationalized, making it possible to consider the existence, importance and degree of use of management control tools and mechanisms. The results highlight a "top-down" configuration of the dimensions of the management control package. They thus generate real managerial implications that provide a framework for reflection on "tailor-made management control" (Alcouffe et al., 2013), both in its configuration and in its contribution to the managerial act in the African context (Livian, 2020).

Keywords: municipalities; management control; configuration; characterization; contrôle de gestion; communes; caractérisation (search for similar items in EconPapers)
Date: 2023
Note: View the original document on HAL open archive server: https://univ-pau.hal.science/hal-04344240v1
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Published in Finance Contrôle Stratégie, 2023, 26 (4), ⟨10.4000/fcs.11481⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04344240

DOI: 10.4000/fcs.11481

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