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

Leonard Gourbier and Marcel Guenoun
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Leonard Gourbier: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Marcel Guenoun: CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon

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Abstract: The economic and financial crisis of 2008 led to the emergence of austerity management in public sector organizations. This led to major changes in management control systems and practices. Based on four longitudinal case studies in French local authorities, our research uses a control package approach that highlights the number and diversity of the control mechanisms 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: package de contrôle; management de l’austérité; changement en contrôle de gestion; contrôle contraignant et habilitant; collectivités territoriales; processus (search for similar items in EconPapers)
Date: 2024
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2024, 30 (1), ⟨10.3917/cca.301.0091⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04659976

DOI: 10.3917/cca.301.0091

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