thesis

Contribution a l'elaboration d'un controle de gestion dans les collectivites locales

Defense date:

Jan. 1, 1997

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Institution:

Paris, CNAM

Disciplines:

Authors:

Abstract EN:

Confronted by the growing diversity in the nature of the actions that fall under their domain, as well as by the stagnation in, or increasing rarity of, their resources, local communities and townships are being called upon to meet new challenges that are, at one and the same time, political, economic and socio-cultural. Given this context, they must, of necessity, adapt themselves and undergo transformation. The accomplishment of such change requires that these organisations develop new managerial techniques, most particularly: management control systems. The specificities of local communities and townships, most particularly their precise types of financing, when linked to public accounting rules and regulations, demand management control structures that cannot be arrived at by the simple transposition of techniques used in the private sector. The question thus poses itself as to how, exactly, an instrumental transplantation can be effected. A study "in vivo," taking its departure from the responses of a hundred local communities and townships to an investigation by questionnaire, should permit the establishment of what the present state of affairs actually is.

Abstract FR:

Confrontees a la diversite croissante des interventions qui leur sont confiees et a un contexte de stagnation voire de rarete de ressources, les collectivites locales doivent relever de nouveaux defis a la fois politiques, economiques et socio-culturels. Des lors, elles sont amenees a s'adapter et a se transformer. Ainsi, ces organisations developpent- elles de nouvelles techniques de gestion et plus particulierement de controle de gestion. Cependant, les specificites des collectivites locales liees aux regles de comptabilite publique, aux types de financements imposent la mise en place d'un controle de gestion qui ne peut se faire par simple transposition des techniques du secteur prive. La question se pose alors de savoir comment la greffe instrumentale peut-elle se faire. Une etude "in vivo" a partir des reponses apportees par une centaine de collectivites locales a une enquete lancee par voie de questionnaire permet de faire un etat des lieux.