Management control system in public administration: beyond rational myths

Nicolas Berland (1) , Benjamin Dreveton (2)

1 DRM - Dauphine Recherches en Management
2 LR-MOS - La Rochelle - Management, Organisation & Société

The implementation of management control devices in the public sector is a very difficult challenge, especially if these devices come from private sector. Through two case studies, this paper analyses how two public organizations have implemented management control systems. We point out that both public organizations studied have developed a complex set of practices around their management control systems. Despite some apparent failures, the implemented systems are not merely myths about the running of public organizations, but instead produced some unanticipated effects.

Domaines: Economies et finances

Nicolas Berland, Benjamin Dreveton. Management control system in public administration: beyond rational myths. Accounting Reform in the Public Sector: Mimicry, fad or Necessity, Réseau Cigar, p. 21-37, 2006. ⟨hal-00340432⟩