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Une approche théorique contingente du design des systèmes de contrôle de gestion : le cas des collectivités locales du Bénin
| Content Provider | Semantic Scholar |
|---|---|
| Author | Azon, Degodo Aimé Togodo Caillie, Didier Van Pichault, François |
| Copyright Year | 2010 |
| Abstract | The current paper aims to elaborate a theoretical research model on the determinants of the management control systems in local collectivities in Sub-Sahara Africa. A critical state of the art allowed us to conclude that (1) organizational factors and (2) non organizational factors as the global institutional framework (the legal and regulatory pressures, the financial pressures and the political pressures) and the sociocultural framework (the domestic and group pressures, the ethnic pressures, the religious pressures and the pressures due to localization) are the major key determinants in the elaboration, the adoption and the efficiency of the Management Control System in local Sub-Saharian collectivities. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://orbi.uliege.be/bitstream/2268/61843/1/CEPE-AFC2010.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
