LE DESIGN DES SYSTEMES DE CONTRÔLE DE GESTION DANS LES COLLECTIVITÉS LOCALES AU BENIN: UNE APPROCHE CONTINGENTE

Aimé Togodo Azon, Didier Van Caillie and François Pichault
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Aimé Togodo Azon: Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège
François Pichault: Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège

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Abstract: The current paper aims to elaborate a theoretical research model on the determinants of the management control systems in local collectivities in Sub-Sahara Africa. A critical state of the art allowed us to conclude that (1) organizational factors and (2) non organizational factors as the global institutional framework (the legal and regulatory pressures, the financial pressures and the political pressures) and the sociocultural framework (the domestic and group pressures, the ethnic pressures and the religious pressures) are the major key determinants in the elaboration, the adoption and the efficiency of the Management control system in local Sub-Saharian collectivities.

Keywords: Local collectivities; Sub Sahara Africa; Management Control Systems; contingent approach; Collectivités locales; Afrique au Sud du Sahara; Design du Système de Contrôle de Gestion; Approche contingente (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00484262
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Citations: View citations in EconPapers (1)

Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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