The role of the Management Control Function within the organization of the county councils: a controversial issue. Contribution to the debate through the scenario method (notice n° 170251)
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fixed length control field | 03218cam a2200361 4500500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250112034927.0 |
041 ## - LANGUAGE CODE | |
Language code of text/sound track or separate title | fre |
042 ## - AUTHENTICATION CODE | |
Authentication code | dc |
100 10 - MAIN ENTRY--PERSONAL NAME | |
Personal name | Masingue, Antoine |
Relator term | author |
245 00 - TITLE STATEMENT | |
Title | The role of the Management Control Function within the organization of the county councils: a controversial issue. Contribution to the debate through the scenario method |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2017.<br/> |
500 ## - GENERAL NOTE | |
General note | 10 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Le présent papier se focalise sur un type particulier de structure territoriale, le Conseil Départemental, et vise à répondre à une question spécifique : quelle doit être la place du contrôle de gestion au sein d’un Conseil Départemental, tant d’un point de vue fonctionnel que structurel, dans un environnement en mutation ? Il s’organise en deux temps. Tout d’abord est rappelée la diversité des missions dévolues au contrôle de gestion, dans son acception actuelle, puis des éléments de littérature ayant trait à la question de la place de la fonction de contrôle de gestion au sein d’une structure organisationnelle seront exposés, et enfin, les spécificités du contrôle de gestion au sein des organisations non marchandes seront développées.Un deuxième temps sera consacré à la partie « terrain », elle-même structurée en plusieurs étapes. Tout d’abord seront présentés les résultats d’un benchmark visant à analyser le positionnement de la Fonction Contrôle de Gestion dans les départements français, puis, au travers d’une méthodologie fondée sur un processus interactif avec des acteurs de terrain, les diverses options seront analysées pour déboucher, in fine, sur la présentation de plusieurs scenarii possibles. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Through the general problematic of the optimum growth of the function "management control" in a changing environment (territorial reform, new governance…) is highlighted his adapted role, his position, his services, illustrated with what could be considered in the one Department.In this investigation, there is no ideal organization.However a hierarchical position of the function "management control" nearest the strategy and decision-making is a good asset.It is necessary that the management control owns all the keys of success and expertise to control the departmental management areas and could anticipate the environmental mutations in which one he performs his job.To do this, the strategic directions on his missions must be clear and shared by everybody. |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | scenarii |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | hierarchical positioning |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | local authorities |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | process |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | management control |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | public management |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | decision support |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | hierarchical positioning |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | local authorities |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | scenarii |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | process |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | management control |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | public management |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | decision support |
700 10 - ADDED ENTRY--PERSONAL NAME | |
Personal name | Philippart, Audrey |
Relator term | author |
700 10 - ADDED ENTRY--PERSONAL NAME | |
Personal name | Lorain, Jérémy |
Relator term | author |
786 0# - DATA SOURCE ENTRY | |
Note | Gestion et management public | Volume 5 | 2 | 2017-06-12 | p. 39-57 | 2116-8865 |
856 41 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-gestion-et-management-public-2016-2-page-39?lang=en">https://shs.cairn.info/journal-gestion-et-management-public-2016-2-page-39?lang=en</a> |
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