| Titre | Contrôle de gestion et organisations publiques | |
|---|---|---|
| Auteur | Patrick Gibert, François Bernard | |
 |
Revue | Revue française d'administration publique |
| Numéro | no 2, 1977/2 | |
| Rubrique / Thématique | Études |
|
| Page | 17 pages | |
| Résumé anglais |
Management control and state organizations
The introduction of an actual System of management control within administrative departments can only be envisaged as an attempt to coordinate the existing dissimilar Systems of control. These can be accused of being too meticulous and at the same time inefficient, in part ad-hoc, uncertain and incomplete and allowing too much scope for subjective judgment, yet they cannot be condemned as wholly inappropriate. The only valid solution for a government service is to institute a 3-dimensional System of overall control. The first of these dimensions is one which matches internal control, i.e. the head of an organization's control of his organization, against some form of external control. The second is the dimension concerned with aspects of efficiency and pertinence. The third is one which starts with a System to monitor compliance with the organization's objectives and goes on to measure performance against the objectives and standards set by a higher authority — in this case, the State. A government department's overall System of control needs to be designed with these three dimensions in mind. Source : Éditeur (via Persée) |
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| Article en ligne | https://www.persee.fr/doc/rfap_0152-7401_1977_num_2_1_957 |
