Management Control; Performance Measurement; Local Collectivites
Abstract :
[en] 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.
Research Center/Unit :
CEPE - Centre d'Études de la Performance des Entreprises - ULiège
Van Caillie, Didier ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Diagnostic et contrôle de l'entreprise - Centre d'Etude de la Performance des Entreprises (C.E.P.E.)
Language :
French
Title :
Outils de contrôle de gestion et performance des collectivités locales : un état de la littérature
Alternative titles :
[en] Management Control Tools and performance in local collectivities : a state-of-the-art
Publication date :
May 2009
Event name :
30ème Congrès de l'Association Francophone de Comptabilité, "La place de la dimension européenne dans la Comptabilité Contrôle Audit"
Event organizer :
Association Francophone de Comptabilité
Event place :
Strasbourg, France
Event date :
Mai
Audience :
International
Main work title :
Actes du 30ème Congrès de l'Association Francophone de Comptabilité
Main work alternative title :
[en] Proceedings of the 30nd Conference of the French Accounting Association
