Management control by public managers: through an exploratory profiling by competencies and skills

Le contrôle de gestion par des managers publics: vers un profilage exploratoire par les compétences

Larbi Hasrouri ()
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Larbi Hasrouri: UFR Sciences économiques [Poitiers] - Université de Poitiers – Faculté de Sciences économiques - UP - Université de Poitiers = University of Poitiers, IPAG [Poitiers] - Institut de Préparation à l’Administration Générale [Poitiers] - UP - Université de Poitiers = University of Poitiers

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Abstract: The article aims to understand to what extent competencies and skills in management control are actually used. We lean on a conceptual frame on management controllers from literature plus works in marketing and human resources management. A survey towards about 148 public secondary schools' headmasters, which is our field of investigation, lead us to draw four profiles. We mobilize the hierarchical classification method of date. Our results confirm partially the previous works on management controllers competencies (Ducrocq et al. 2012) and lighten various profiles of headmasters in terms of management control competencies: technical controllers, advisor controllers and business partner identified in management controllers literature. A profiling of public managers is proposed regarding management competencies actually used.

Keywords: competencies; indicators; profiling; headmasters; management accountants; chefs d'établissement; compétences; indicateurs; contôleurs de gestion; profil (search for similar items in EconPapers)
Date: 2024-05-18
Note: View the original document on HAL open archive server: https://hal.science/hal-04579797v1
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Published in Communication et Management : Revue internationale des sciences commerciales, 2024, Le management public au prisme des proximités, 20 (1), pp.101-127. ⟨10.3917/comma.203.0101⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04579797

DOI: 10.3917/comma.203.0101

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