What do management tools say about the ideal of financial transparency? An application to the local public sector

Que disent les outils de gestion de l’idéal de transparence financière ? Une application au secteur public local

Hamid Bachir-bendaoud ()
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Hamid Bachir-bendaoud: AMU - Aix Marseille Université, AMU IMPGT - Institut de management public et de gouvernance territoriale - AMU - Aix Marseille Université

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Abstract: Despite its widespread adoption globally, the concept of transparency remains imbued with some ambiguity regarding its potentially beneficial effects, raising questions about the alignment between the proclaimed discourse and its actual implementation. Based on an in-depth longitudinal documentary analysis (1978 to 2016), we analyze the discourse surrounding the ideal of financial transparency in local public organizations through the management tools that embody and convey it.

Keywords: PUBLIC MANAGEMENT; Public governance; Transparency; transparence; collectivités territoriales; organisations publiques; management public; gouvernance publique (search for similar items in EconPapers)
Date: 2024-12
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Published in Revue Management et avenir, 2024, 144

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04873478

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