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Le rôle du contrôleur de gestion territorial : proposition d’une typologie et identification de déterminants organisationnels à partir d’une étude empirique de la fonction contrôle de gestion dans les grandes intercommunalités

Abstract : This thesis is in the fields of public management and management control. It aims to shed light on the management control function in local authorities by building, a typology of management controllers on one hand, and on other hand identifying certain organizational factors explaining the different types territorial management controllers highlighted. With this in mind, an analysis of the role of territorial management controller based on academic literature and previous research is presented. Then an empirical study combining qualitative and quantitative methodology, and about the management control in local council communities, identifies four types of territorial management controllers: namely respectively strategist, councillor, partner and analyst. The role of each type of territorial management controller is then qualified, that role seems to be particularly linked to the extent of powers and the numbers of partners in the latter local council community.
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Submitted on : Wednesday, November 29, 2017 - 11:02:18 PM
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  • HAL Id : tel-01652126, version 1

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Laurent Lavigne. Le rôle du contrôleur de gestion territorial : proposition d’une typologie et identification de déterminants organisationnels à partir d’une étude empirique de la fonction contrôle de gestion dans les grandes intercommunalités. Economies et finances. Université de Lorraine, 2017. Français. ⟨NNT : 2017LORR0132⟩. ⟨tel-01652126⟩

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