Management control system in public administration: beyond rational myths

Nicolas Berland and Benjamin Dreveton ()
Additional contact information
Benjamin Dreveton: LR-MOS - La Rochelle - Management, Organisation & Société - CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

Post-Print from HAL

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.

Date: 2006
Note: View the original document on HAL open archive server: https://hal.science/hal-00340432v1
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Published in Accounting Reform in the Public Sector: Mimicry, fad or Necessity, Réseau Cigar, p. 21-37, 2006

Downloads: (external link)
https://hal.science/hal-00340432v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00340432

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().