Les transformations du package de contrôle en contexte austéritaire: les leçons de quatre études de cas longitudinales

Léonard Gourbier and Marcel Guenoun

ACCRA, 2024, vol. 30, issue 1, 91-161

Abstract: The economic and financial crisis of 2008 led to the emergence of austerity management in public organizations. This has led to major changes in management control systems and practices. Based on four longitudinal case studies in French local governments, our research uses a control package approach that highlights the number and diversity of the control elements used to “manage” austerity. We also show that, in an austerity context, the control package used by organizations cyclically oscillates between a constraining approach aiming to produce rapid savings and a facilitating approach aiming to build consensus.

Keywords: Management control package; Austerity management; Accounting change; Constraining and enabling control; Local government; Process (search for similar items in EconPapers)
Date: 2024
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