Management control in large intercommunalities

Le contrôle de gestion dans les grandes intercommunalités

Laurent Lavigne ()
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Laurent Lavigne: IAE Nancy - IAE Nancy School of Management - UL - Université de Lorraine, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This article falls within the scope of public management and management control. Its objective is to shed light on the management control function in local authorities. First, the analysis of the role of the territorial management controller is based on academic literature and previous research. Then, a quantitative empirical study on management control in large inter-municipal organizations is presented: it identifies four types of territorial management controller, namely the strategist, the partner, the advisor and the analyst. The role of each type is then clarified. It is in particular linked to the size of the organization and its complexity.

Keywords: Territorial management control; performance; public management; Contrôle de gestion territorial; management public (search for similar items in EconPapers)
Date: 2020-07-01
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Published in European Review of Service Economics and Management, 2020, European Review of Service Economics and Management Revue européenne d’économie et management des services 2020 – 1, n° 9 varia, 2020 – 1 (n° 9), pp.119-149. ⟨10.15122/isbn.978-2-406-10604-3.p.0119⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02892846

DOI: 10.15122/isbn.978-2-406-10604-3.p.0119

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