Characterization of forms of management control in Beninese local governments: the case of Benin’s municipalities
The purpose of this study is to characterize the forms and hierarchy of management control in Beninese local authorities. It is thus positioned at the heart of reflections on the strong demands being made of local public bodies (Meyssonnier, 2019). Drawing on Malmi and Brown's (2008) framework,...
שמור ב:
| הוצא לאור ב: | URI:https://journals.openedition.org/fcs, |
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| Auteurs principaux: | , , |
| פורמט: | Article ou chapitre numérique |
| יצא לאור: |
Finance Contrôle Stratégie
2024
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| נושאים: | |
| גישה מקוונת: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| סיכום: | The purpose of this study is to characterize the forms and hierarchy of management control in Beninese local authorities. It is thus positioned at the heart of reflections on the strong demands being made of local public bodies (Meyssonnier, 2019). Drawing on Malmi and Brown's (2008) framework, each dimension of the management control package is operationalized so as to consider the existence, importance and degree of use of management control tools and mechanisms. The results show that the dimensions of the management control package follow a "top-down" configuration. This generates practical managerial implications that provide a framework for reflection on "tailor-made management control" (Alcouffe et al., 2013), regarding both its configuration and its contribution to managerial action in the African setting (Livian, 2020). |
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