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,...
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| I publikationen: | URI:https://journals.openedition.org/fcs, |
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| Materialtyp: | Article ou chapitre numérique |
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Finance Contrôle Stratégie
2024
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| Länkar: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
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openedition-oai:revues.org:fcs_11484 |
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openedition |
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openedition-oai:revues.org:fcs_11484 https://doi.org/10.4000/fcs.11484 urn:doi:10.4000/fcs.11484 https://journals.openedition.org/fcs/11484 2024-02-07T01:00:00Z info:eu-repo/semantics/openAccess article info:eu-repo/semantics/article urn:handle:20.500.13089/vs0w All rights reserved Characterization of forms of management control in Beninese local governments: the case of Benin’s municipalities Finance Contrôle Stratégie Association FCS info:eu-repo/semantics/reference/issn/2261-5512 info:eu-repo/semantics/reference/issn/1287-1141 URI:https://journals.openedition.org/fcs EDJIYATO, Bolarinwa Gérard Carassus, David GODOWSKI, Christophe configuration characterization management control municipalities configuration caractérisation contrôle de gestion communes 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). L’objectif de cette étude est de caractériser les formes de contrôle de gestion dans les collectivités locales béninoises et leur hiérarchie, se positionnant ainsi au cœur des réflexions sur les fortes demandes des organismes publics locaux en termes de besoins de contrôle (Meyssonnier, 2019). En s'appuyant sur le cadre de Malmi et Brown (2008), chacune des dimensions du package de contrôle de gestion a été opérationnalisée, permettant de considérer l'existence, l’importance et le degré d'utilisation des outils et mécanismes de contrôle de gestion. Les résultats mettent en évidence une configuration "top-down" des dimensions du package de contrôle de gestion. Ils génèrent ainsi de réelles implications managériales qui fournissent un cadre de réflexion sur le « contrôle de gestion sur mesure » (Alcouffe et al., 2013), tant dans sa configuration que dans sa contribution à l'acte managérial dans le contexte africain (Livian, 2020). |
| collection |
OpenEdition Journal |
| format |
Article ou chapitre numérique |
| building |
0/Bibliothèque numérique/ 1/Bibliothèque numérique/OpenEdition Journals/ |
| topic |
configuration characterization management control municipalities configuration caractérisation contrôle de gestion communes |
| spellingShingle |
configuration characterization management control municipalities configuration caractérisation contrôle de gestion communes EDJIYATO, Bolarinwa Gérard Carassus, David GODOWSKI, Christophe Characterization of forms of management control in Beninese local governments: the case of Benin’s municipalities |
| description |
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). |
| author |
EDJIYATO, Bolarinwa Gérard Carassus, David GODOWSKI, Christophe |
| author_facet |
EDJIYATO, Bolarinwa Gérard Carassus, David GODOWSKI, Christophe |
| author_sort |
EDJIYATO, Bolarinwa Gérard |
| title |
Characterization of forms of management control in Beninese local governments: the case of Benin’s municipalities |
| title_short |
Characterization of forms of management control in Beninese local governments: the case of Benin’s municipalities |
| title_full |
Characterization of forms of management control in Beninese local governments: the case of Benin’s municipalities |
| title_fullStr |
Characterization of forms of management control in Beninese local governments: the case of Benin’s municipalities |
| title_full_unstemmed |
Characterization of forms of management control in Beninese local governments: the case of Benin’s municipalities |
| title_sort |
characterization of forms of management control in beninese local governments: the case of benin’s municipalities |
| publisher |
Finance Contrôle Stratégie |
| publishDate |
2024 |
| container_title |
URI:https://journals.openedition.org/fcs |
| url |
https://ezproxy.univ-orleans.fr/login?url=https://doi.org/10.4000/fcs.11484 https://ezproxy.univ-orleans.fr/login?url=https://journals.openedition.org/fcs/11484 |
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