Abstract : This doctoral thesis addresses / exlpores the impact of management control on public organizations. The / my purpose is to question and evaluate the role of benchmarking in the management of public organizations and the ways in which this currently much used / popular / strategy / method can impact on the management / functioning of public organizations. This work offerts a comprehensive review of what has been written in the field. It also provides an analytical framework to assess the particularities / specific features of those organizations, those which make it difficult to implement the classic strategies / tools of management control, that is lolf, dashboard or reporting. A survey has been carried out with a sample group, of about forty people consisting of academics and other professionals: chartered accountants, financial auditors, legal counsels. The obtained results helped validate our general hypothesis that benchmarking does constitute a tool which can greatly improve the performance and management of public organizations.