OUTILS DE CONTRÔLE DE GESTION ET PERFORMANCES DES COLLECTIVITES LOCALES: ETAT DE LA LITTÉRATURE

Aimé Togodo Azon and Didier Van Caillie
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Aimé Togodo Azon: Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège

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Abstract: Our communication is essentially a state of the literature that aims (1) to present the different aspects of the concept of the performance of the local collectivities (2) to sketch the different tools of performance used in the local collectivities and (3) to see to what finalities and missions they answer. This state of the literature allowed us to note that all indicators of performance and all tools of piloting of the performance in force in the classic organizations can also be adapted to the local collectivities. He/it is evident from the literature that at all times the budget is the tool the more used. Of other modern tools as the benchmarking, the control panel and the balanced scorecard are more and more in vogue in the local collectivities. These different tools are used in three finalities: ethical, economic and political.

Keywords: Local collectivities; Performance measurement; Collectivités locales; Performance; Mesures de performance (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459164
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00459164

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