The determinants of the implementation of management control tools in local authorities: Theoretical approach

Les déterminants de la mise en place des outils de contrôle de gestion dans les collectivités territoriales: Approche théorique

Salem Goumari (), Mohamed Bal and Lhassane Jaouhari
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Lhassane Jaouhari: Université Ibn Zohr = Ibn Zohr University [Agadir]

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Abstract: Following the Financial crises That have marked the last décade as well as the questioning of the control of local authorities, public managers are focusing on management control, as an alternative mechanism in the performance of local authorities. Thus, some researchers question the adoption of management control Tools from the private sector in the public sector and the affects of contingency factors on the implementation of management control in local authorities. According to the literature, we approach the different variables that influence the implementation of management control Tools in the local authority, and given the state of play of the issue, allowed us to design a theoretical model that translates the link between contingency factors and the implementation of management control in local authorities.

Keywords: Management control; Tools; Determinants; Adoption; Local authorities.; Contrôle de gestion; Outils; déterminants; adoption; collectivités territoriales. (search for similar items in EconPapers)
Date: 2025-02-03
Note: View the original document on HAL open archive server: https://hal.science/hal-04927855v1
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Published in African Scientific Journal, 2025, 03 (28), pp.264 - 292. ⟨10.5281/zenodo.14793899⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04927855

DOI: 10.5281/zenodo.14793899

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