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Le contrôle de gestion dans les collectivités territoriales en contexte austéritaire : modèle de transformation et transformation des modèles

Abstract : The economic and financial crisis of 2008 had serious consequences on States ‘public finances. Thus, in the 2010's, many countries turned to austerity policies in attempt to restore their major budget balances. In France, local governments have been directly involved in this recovery effort. They had to adapt to a new context, characterized by resources scarcity and new budgetary constraints. Our research studies the process of management control change during austerity. We used Poole and Van de Ven's (1995) theory of change to shed light on the phenomena of management control change. This allows us to study the process of transformation of management control package in local government during austerity. We conduct studies in four local governments which have reacted to austerity pressure. Our results show that austerity management provoke important changes in management control package, not only in budgetary and financial elements. We also observe major trends in the evolution of the package of these four organisations despite different trajectories of change. This allows us to draw conclusions on the modalities and the issues of the phenomena of management control package change.
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https://hal.archives-ouvertes.fr/tel-03140050
Contributor : Léonard Gourbier <>
Submitted on : Friday, February 12, 2021 - 2:47:39 PM
Last modification on : Saturday, February 13, 2021 - 3:23:18 AM
Long-term archiving on: : Friday, May 14, 2021 - 9:32:57 AM

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Léonard Gourbier. Le contrôle de gestion dans les collectivités territoriales en contexte austéritaire : modèle de transformation et transformation des modèles. Gestion et management. Aix-Marseille Université (AMU), 2020. Français. ⟨tel-03140050⟩

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