MANAGEMENT CONTROL

SYSTEM IN PUBLIC
ADMINISTRATION: BEYOND
RATIONAL MYTHS
Nicolas Berland
Professor
IAE de Poitiers
20, rue Guillaume VII le Troubabour
BP 639, 86022 Poitiers Cedex, ra!"e
!berla!d#iae$u!i%&'oitiers$fr
Benjain Dre!e"on
(e"turer
IAE de Poitiers
20, rue Guillaume VII le Troubabour
BP 639, 86022 Poitiers Cedex, ra!"e
bdre%eto!#iae$u!i%&'oitiers$fr
A#s"rac":
T)e im'leme!tatio! of ma!a*eme!t "o!trol de%i"es i! t)e 'ubli" se"tor is a %er+
diffi"ult ")alle!*e, es'e"iall+ if t)ese de%i"es "ome from 'ri%ate se"tor$ T)rou*) t,o "ase
studies, t)is 'a'er a!al+ses )o, t,o 'ubli" or*a!i-atio!s )a%e im'leme!ted ma!a*eme!t
"o!trol s+stems$ .e 'oi!t out t)at bot) 'ubli" or*a!i-atio!s studied )a%e de%elo'ed a
"om'lex set of 'ra"ti"es arou!d t)eir ma!a*eme!t "o!trol s+stems$ /es'ite some a''are!t
failures, t)e im'leme!ted s+stems are !ot merel+ m+t)s about t)e ru!!i!* of 'ubli"
or*a!i-atio!s, but i!stead 'rodu"ed some u!a!ti"i'ated effe"ts$
$e% &ords0
1
In"rod'c"ion
2i!"e t)e se%e!ties, 'ubli" or*a!i-atio!s )a%e de%elo'ed ma!a*eme!t "o!trol
s+stems$ 3istori"all+, t)ese s+stems )a%e bee! i!%e!ted for 'ri%ate or*a!i-atio!s 4(e%a!t, /e
(a Villarmois, 20015$ T)e rise of t)ese a""ou!ti!* i!formatio! s+stems "a! be dated to t)e
be*i!!i!* of t)e !i!etee!t) "e!tur+$ Pri%ate or*a!i-atio!s de%elo'ed ma!a*eme!t "o!trol
s+stem de%i"es to measure t)eir 'erforma!"e$ But, i! 'ubli" or*a!i-atio!s, t)ese s+stems )a%e
a differe!t role$ 3istori"all+, t)e sema!ti"s of t)e term 6a""ou!tabilit+7 48ul*a!, 20005
i!sisted o! o!e esse!tial as'e"t of t)e 'ubli" ma!a*eme!t de%i"e0 "om'lia!"e ,it) le*al rules$
Graduall+, a !e, ob9e"ti%e )as bee! added to t)e "o!trol of re*ularit+0 to assess t)e
effe"ti%e!ess of t)e 'ubli" ma!a*eme!t$ 3o,e%er, traditio!al de%i"es of 'ubli" ma!a*eme!t
)a%e im'orta!t limits ,)i") "a! 're%e!t t)is *oal$ /emeest:re 42002, ;2&;;5 u!derli!es t)e
la"< of i!formatio! i! 'ubli" a""ou!ti!* a!d t)e im'erfe"tio!s of t)e bud*etar+ s+stem$ T)us,
'ubli" or*a!i-atio!s !eed to "reate !e, tools to ma!a*e t)eir a"ti%ities or use traditio!al tools
i! a !e, ,a+$ Co!se=ue!tl+, t)e 'ro"ess of i!strume!tatio! be"omes a! i!"reasi!*l+ 'ressi!*
!eed i! 'ubli" or*a!i-atio!s$ T)is mo%eme!t, obser%ed i! ma!+ re!") 'ubli" or*a!i-atio!s
4re*io!al "ou!"ils, )os'itals, 'oli"e, et"$5, i!di"ates im'orta!t ma!a*eme!t ")a!*es i! t)ese
or*a!i-atio!s but also t)e diffi"ulties of im'la!ti!* ma!a*eme!t "o!trol s+stems i! t)is
"o!text$
E%e! if t)e !eed to use ma!a*eme!t "o!trol s+stems i! t)e 'ri%ate se"tor a''eared a
lo!* time a*o 4i! ra!"e, t)e Pla!!i!* Pro*rammi!* Bud*eti!* 2+stem dates from t)e
se%e!ties5, it is toda+ a! im'orta!t 'ro*ram for 'ubli" or*a!i-atio!s$ I!deed, t)ese s+stems
"a! address su") =uestio!s as0 is t)e =ualit+ of t)e 'ubli" ser%i"e suffi"ie!t> Are t)e fi!a!"ial
resour"es ,ell used> Are t)e users of 'ubli" ser%i"es satisfied> Is t)e 'ri"e of t)e ser%i"e
ri*)t> T)us, most of t)e reforms aim to i!"rease t)e 'erforma!"e of t)e 'ubli" or*a!i-atio!s$
?e, Publi" 8a!a*eme!t is t)e term for reforms u!derta<e! b+ t)e 'ubli" or*a!i-atio!s si!"e
t)e ei*)ties$
3o,e%er, des'ite t)e !umber of reforms ado'ted i! t)e !ame of ?e, Publi"
8a!a*eme!t, !umerous aut)ors also !oted t)e relati%e failure of t)ese reforms$ To ex'lai! t)e
diffi"ulties related to t)e use of ma!a*eme!t "o!trol s+stems i! 'ubli" or*a!i-atio!s, our
resear") uses t)e t)eoreti"al frame,or< 'ro'osed b+ !eo&i!stitutio!al t)eor+$ 8ore 're"isel+,
i! a!al+si!* t,o "ase studies "arried out i! re!") 'ubli" or*a!i-atio!s 4Poli"e a!d A/E8E5,
our resear") addresses t)e =uestio!s0 3o, "a! ,e assess t)e effe"ts of ma!a*eme!t "o!trol
de%i"es used b+ t)e 'ubli" or*a!i-atio!s> Put a differe!t ,a+0 ,e as< ,)et)er t)e
ma!a*eme!t "o!trol s+stems are o!l+ i!effe"ti%e m+t)s about 'ubli" or*a!i-atio!s, or if t)e+
ma+ )a%e u!foresee! effe"ts$
I! t)e first 'art of t)is 'a'er, ,e de%elo' t)e t)eoreti"al a''roa")$ After t)e
'rese!tatio! of t)e 'ri!"i'les a!d t)e sta<es of ?e, Publi" 8a!a*eme!t, t)e !eo&i!stitutio!al
frame,or< is de%elo'ed to ex'lai! t)e relati%e failure of t)e 'ubli" reforms$ I! t)e se"o!d
'art, ,e des"ribe t)e met)odolo*+ used for t)e t,o "ase studies$ T)e t)ird 'art 'rese!ts t)e
t,o "ase studies$ T)e first "ase stud+ des"ribes t)e ma!a*eme!t tools used i! t)e re!")
?atio!al Poli"e$ T)e se"o!d "ase stud+ a!al+ses t)e 'ro"ess of "reatio! of a ma!a*eme!t
"o!trol s+stem de%i"e i! lo"al "ommu!ities$ I! t)e fourt) 'art, t)e =uestio! of resear") is
dis"ussed$ It seems diffi"ult to label t)e ma!a*eme!t "o!trol s+stems de%i"e used b+ 'ubli"
or*a!i-atio!s as o!l+ a ratio!al m+t)$
2
( Rise and )all o) NPM: e*+lana"ion )ro ",eor%
?e, Publi" 8a!a*eme!t ma<es it 'ossible to des"ribe e%olutio!s of 'ubli" ser%i"e but
does !ot 'ro'ose a frame,or< of a!al+sis$ Also, to u!dersta!d t)e role of t)e ma!a*eme!t
"o!trol s+stem i! 'ubli" or*a!i-atio!s, t)e !eo&i!stitutio!al t)eor+ is mobili-ed$
(-( T,e Ne& P'#lic Mana.een": a &a% "o oderni/e ",e +'#lic
ana.een"0
?e, Publi" 8a!a*eme!t is a to'i" ,)i") aroused debate i! t)e !i!eties$ T)is t)eme is
still a! im'orta!t ob9e"t of refle"tio!s, es'e"iall+ i! t)e i!ter!atio!al "ommu!it+$ 8a!+
debates exist bet,ee! t)e defe!ders of t)is a''roa"), for ,)om t)e ?P8 s+mboli-e t)e retur!
of t)e 'ubli" utilit+, a!d t)e o''o!e!ts ,)o o!l+ !ote t)e failures of t)ese reforms$
1.1.1 T,e NPM +rinci+les
?e, Publi" 8a!a*eme!t fi!ds its ori*i! i! t)e !eo&liberal ideas of t)e se%e!ties$ T)e
ex'ressio! be"ame establis)ed o!l+ i! t)e !i!eties to i!di"ate a set of similar reforms
"o!"er!i!* 'ubli" or*a!i-atio!s 48errie!, 19995$ T)e exter!al ")ara"teristi"s of 'ubli"
or*a!i-atio!s a!d t)eir re"e!t e%olutio!s led t)e or*a!i-atio!s to set u' ma!+ reforms$ .)i")
")ara"teristi"s "a! ,e as"ribe to ?e, Publi" 8a!a*eme!t> I! a *e!eral ,a+, ?P8 des"ribes
a ')e!ome!o! t)at ra!*es from ma!a*erialism 43ood, 1991@ Pollitt, 19935 to t)e full 'a"<a*e
of *o%er!me!t reforms i!trodu"ed si!"e 1980 4AEC/, 199B5$ Au"oi! 4199B5 su**ested t)at
t)e ?P8 is a !e"essar+ reform be"ause 'ubli" ma!a*eme!t is o%erl+ 'reo""u'ied ,it) rules
a!d 'ro"edures$ I! )is ,or< o! 'ubli" ma!a*eme!t, Cro-ier 4199C5 ")ara"teri-es ?P8 as
starti!* from t)ree eleme!ts0
& a 'ro"ess of automatio! of t)e or*a!i-atio! o''osite 'ubli" aut)orit+
& a 'ro"ess of re"o!"iliatio! of its users0 It is a =uestio! of redu"i!* t)e *a' bet,ee! t)e
2tate a!d t)e "iti-e!$ T)us, 'ubli" or*a!i-atio!s must de%elo' i!strume!ts to ide!tif+ a!d
meet t)e !e, !eeds for t)e users of 'ubli" ser%i"es$
& a 'ro"ess of tra!sformatio! of t)e or*a!i-atio!0 ")a!*es of stru"ture a!d of "ulture must
be "arried out$ ?e, "o!ta"ts must a''ear bet,ee! 'oli"+, t)e le*al frame,or<, "iti-e!s
a!d t)e ma!a*er of 'ubli" or*a!i-atio!s$
I! most of t)ese defi!itio!s, t)e "o!"e't of 'ubli" 'erforma!"e a''ears$ To Terr+
419985 ?e, Publi" 8a!a*eme!t is a *lobal mo%eme!t refle"ti!* eleme!ts of bot) liberatio!
ma!a*eme!t a!d mar<et&dri%e! ma!a*eme!t$ T)e liberatio! ma!a*eme!t s")ool
")ara"teri-es 'rofessio!al 'ubli" ma!a*ers "au*)t i! bad s+stems$ T)e+ are 6o%erburde!ed b+
a 'let)ora of "umbersome a!d u!!e"essar+ rules, re*ulatio!s a!d ot)er "o!strai!ts7 4Terr+,
19985 su") as bud*eti!*, 'erso!!el, a!d 'ro"ureme!t s+stems ,)i") s)ould be de"e!trali-ed$
(iberated ma!a*ers ,ould be )eld a""ou!table to t)e demo"rati" 'ro"ess b+ ,)at t)e+
a")ie%e i! t)eir res'e"ti%e 'oli"+ areas$ 3e!"e t)e !e"essar+ "o!trol is exer"ised t)rou*)
out"ome measures rat)er t)a! t)rou*) i!'ut "o!strai!ts$ 8erriem 419995 i!sists o! t)is last
'oi!t$ 3e *i%es to ?P8 a! esse!tial ")ara"teristi"0 to rei!for"e t)e effi"ie!"+ of 'ubli"
or*a!i-atio!s a"ti%ities$ Glor 42001, 12;&12B5 defi!es ?P8 i! 'ubli" or*a!i-atio!s b+ t)e
'rese!"e of t)ree eleme!ts0 i!trodu"tio! of 'ri%ate ma!a*eme!t de%i"es, "reatio! of mar<et
a!d "reatio! of measureme!ts of 'erforma!"e$ I! t)e same ,a+, ?P8 ma!a*eme!t ")a!*es
i!"lude t)ree eleme!ts 4(oeffler, 199C5:
- Private sector management approaches ,ere i!trodu"ed i! Ca!ada, usi!* "o!"e'ts su") as
ex"elle!"e, do,!si-i!*, re&e!*i!eeri!*, "or'orate "ulture, total =ualit+, %alue for mo!e+,
results, use of i!"e!ti%es, 'erforma!"e measureme!t, "ustomer ser%i"e a!d 'rofit$
Produ"tio! a!d ser%i"e sta!dards ,ere ado'ted b+ some *o%er!me!t a*e!"ies$ T)e
3
bala!"ed s"ore"ard, de%elo'ed i! t)e 'ri%ate se"tor to ta<e a""ou!t of more t)a! t)e
fi!a!"ial bottom li!e, re"ei%ed atte!tio! 4Da'la! a!d ?orto!, 19925$
- Ma rk et-type mechanisms ,ere used $ T)e federal *o%er!me!t i!trodu"ed i!ter!al mar<ets,
,)ere de'artme!ts sold ser%i"es to ea") ot)er$ Eser fees ,ere i!"reased for ser%i"es su")
as 'ass'orts, 'ar<s a!d %e)i"le li"e!"es$ A*e!"ies ,ere 'ut o! full "ost re"o%er+, su") as
'ri!ti!* s)o's a!d t)e em'lo+ee assista!"e 'ro*ramme$ 2AAs "reated mi!i&e!ter'rises a!d
em'lo+ee ta<e&o%er of federal e!ter'rises ,as e!"oura*ed$
- Performance measurement and incentives be"ame 'redomi!a!t after t)e i!trodu"tio! of
busi!ess 'la!!i!*$ /es"ri'tio! of 'ro*rammes a!d fi!a!"es b+ de'artme!t ,as re'la"ed
,it) results&fo"used busi!ess 'la!s, 'erforma!"e frame,or<s a!d re'orts o! 'la!s$
(-(-1 NPM and +'#lic +er)orance
T)is ra'id a!al+sis of t)e defi!itio!s *i%e! to ?P8 i!di"ates t)e im'orta!"e of t)e
ma!a*eme!t "o!trol s+stem i! t)e de%elo'me!t of t)ese reforms$ i!all+, ?P8 be"omes a
,a+ to o'timi-e t)e o'eratio! of 'ubli" or*a!i-atio!s ,it)out i!fri!*i!* o! t)e 'ubli" utilit+$
T)is strate*+ of moder!i-atio! is differe!t from strate*ies of 'ri%ati-atio! "urre!tl+ obser%ed
,it)i! t)e re!") 'ubli" or*a!i-atio!s$ T)us, ?P8 see<s to tra!sform bureau"rati"
or*a!i-atio!s i!to e!tre're!eurial or*a!i-atio!s b+ i!trodu"i!* ma!a*eme!t "o!trol s+stem
de%i"es$ Publi" or*a!i-atio!s ,ill t)us set u' s+stems of "o!trol of t)e 'erforma!"e of t)eir
a"ti%ities$ T)e tra!s'are!"+ of t)e 'ubli" or*a!i-atio!s is !e"essar+0 it ma<es it 'ossible to
su''ort t)e effe"ti%e!ess a!d t)e effi"ie!"+ of t)eir a"ti%ities$ I! ?P8, tra!s'are!"+ is based
o! t)e results, measureme!ts of t)ese results a!d t)e re'orti!* 4Audria, 200;5$ T)e "o!trol of
'erforma!"e )olds a "e!tral 'la"e i! t)ese reforms$ Its ob9e"ti%e is esse!tial i! t)e
moder!i-atio! of t)e admi!istratio!0 t)e "o!trol a!d t)e mo!itori!* of re!") admi!istratio!
a"ti%ities$ Co!se=ue!tl+, t)is a''roa") bri!*s to mi!d 'ubli" a"tio! i! terms of effe"ti%e!ess
a!d effi"ie!"+0 t)e "o!trol of 'ubli" or*a!i-atio!s is dire"ted to,ards to t)e results$ T)us, i!
ma!+ re!") a!d forei*! admi!istratio!s, t)e reforms are lar*el+ i!s'ired b+ ma!a*eme!t
"o!trol de%i"es used i! 'ri%ate or*a!i-atio!s 4for exam'le, =ualit+ "ir"les, sear") for
ex"elle!"e, -ero defe"t5$ I! Great Britai!, t)e first ,a%e of reform )ad aimed to de%elo'
ma!a*eme!t b+ ob9e"ti%es, to set remu!eratio! i! ad%a!"e a""ordi!* to 'erforma!"e a!d,
fi!all+, to set u' a !e, bud*etar+ te")!i=ue for t)e total bud*et 48errie!, 19995$
AEC/ 420035 defi!ed im'ro%i!* 'erforma!"e 4a!d es'e"iall+ im'ro%i!* "ost
effe"ti%e!ess5 a!d redefi!i!* t)e role of t)e 'ubli" se"tor i! t)e e"o!om+ as t)e 'rimar+
t)rusts of reform i!itiati%es$ or Au"oi! 4199B5 ?P8 ")a!*es i! 'ubli" 'oli"+ ,ere a !e,
'aradi*m of 'ubli" ma!a*eme!t t)at i!"luded 6'ri%ati-atio!7 of 'ubli" e!ter'rises, i!"reased
"o!tra"ti!*, ex'a!sio! of user ")ar*es a!d ex'e!diture restrai!t, i!"ludi!* redu"i!* t)e si-e
of 'ubli" ser%i"e a!d 'ubli" 'a+roll$ or AEC/ 420035, t)e reforms follo,i!* ?P8 did !ot
o!l+ )a%e t)e ob9e"ti%e of i!"reasi!* t)e effi"ie!"+ of 'ubli" a"tio!s$ It is i!deed im'orta!t to
!ote t)at t)ese reforms i!%ol%ed ")a!*i!* a serious 'ers'e"ti%e o! t)e refle"tio! o! 'ubli"
admi!istratio!$ T)us, e%e! if t)e results of ?P8 are "o!trasted, it is !e"essar+ to be a,are of
re!e,als 're"i'itated b+ t)ese reforms$ T)e ob9e"ti%e is !ot to ")a!*e i! re"ord time but to
ma!a*e a!d to modif+ t)e be)a%iour of 'ubli" or*a!i-atio!s for, i! t)e future, e!ri")i!* t)e
'ubli" "ulture of t)ese or*a!i-atio!s b+ ma!a*i!* 'ubli" 'erforma!"e$
(-(-2 T,e NPM lii"s
T)is 'eriod of reform i!%ol%ed ")a!*i!* a serious a!d lo!*&)eld 'ers'e"ti%e o!
admi!istratio!$ T)e aut)orities o'e!ed t)eir mi!ds to !e, ideas o! ma!a*eme!t$ 3o,e%er,
)a%e t)ese reforms a")ie%ed t)eir *oals> As ,e ,ill s)o,, t)e results are moderate$ It ,ould
seem t)at im'ro%eme!t of t)e effi"ie!"+ of 'ubli" or*a!i-atio!s is desirable, but t)at it does
;
!ot *uara!tee t)e moder!i-atio! of 'ubli" admi!istratio!s 4AEC/, 20035$ T)ree "riti"al
'oi!ts are formulated to t)e ?P8 reforms 42ai!t&Germai!, 200150
- It is 'ossible to !ote t)at ?P8 is !ot easil+ a''li"able to t)e ,)ole of t)e admi!istratio!
se"tors$ I! t)e ser%i"es ,)ere t)e 'ro"ess rests o! )uma! relatio!s, t)e diffi"ulties are
ma9or$ Pollitt 4199B5 u!derli!es t)e diffi"ult+ of defi!i!* 'erforma!"e ,)e! t)ere are
ma!+ su") i!tera"tio!s$ 8oreo%er, t)e multi'li"atio! of i!tera"tio!s "a! be a! im'orta!t
fa"tor i! t)e i!ter'retatio! of t)e i!di"ators$
- .e s)ould !ot u!derestimate t)e moti%atio! of t)e a"tors of t)e 'ubli" or*a!i-atio!$
A"tors )a%e 'roblems determi!i!* t)eir missio!s a!d ob9e"ti%es, so ma!a*eme!t "o!trol
s+stems "ould !ot be used o'timall+$
- (astl+, de%elo'me!t of exter!al ser%i"es is li<el+ to *e!erate t)e de%elo'me!t of
or*a!i-atio!s based o! t)eir i!terests, t)us for*etti!* t)e reaso!s for t)eir existe!"e a!d
t)e !eeds of t)e users$ T)e+ re"reate ,)at t)e+ fi*)t0 'erso!al i!terest 48o!<s, 19985$ T)e
s+stem of ma!a*eme!t "o!trol s+stems "a! s'lit t)e admi!istrati%e u!its, disu!iti!* t)em
from ea") ot)er, a!d 're%e!ti!* a *lobal %isio! of t)e 2tate a"t 4Erio, 19985$
Aut)ors de%elo'ed stro!* "riti"isms of t)e reforms of ?e, Publi" 8a!a*eme!t$
8errie! 419995 %ie,s ?P8 as a m+t)$ 3e tries to illustrate )is remar<s b+ 'ro'osi!* some
exam'les of 6failures7 of t)ese reforms0 t)e resear") of effi"ie!"+ )ad 'er%erse effe"ts t)at
,ere !ot a!ti"i'ated 4li<e t)e loss of ex'ertise i! 'ubli" or*a!i-atio!s5$ 8oreo%er, t)e
"ou!tries t)at lau!")ed t)ese reforms are !ot reall+ satisfied ,it) t)em$ or exam'le, after te!
+ears of reforms i! Great Britai! 419C9&19865 t)e ser%i"es of t)e 2tate are !ot more effe"ti%e$
(-1 NPM as a %",: a ne& ins"i"'"ional sociolo.% a++roac,
To better u!dersta!d t)e relati%e failure of ?P8, !e, i!stitutio!al so"iolo*+, !otabl+
de%elo'ed b+ /i8a**io a!d Po,ell 419835 a!d 8e+er a!d Fo,a! 419CC5, "ould be used$
8a!a*eme!t "o!trol s+stems 48C25 "a! be "o!"ei%ed as a ratio!al m+t)$ I! use, roles of
8C2 "a! be de"ou'led from dis'la+ed roles$ 8C2 de%i"es are !ot be used o!l+ to i!"rease
effi"ie!"+ of or*a!i-atio!s but also to le*itimate t)eir a"tio!s$ 2u") i!ter'retatio! im'lies t)at
,e do !ot assess t)e su""ess or failure of 8C2 de%i"es o!l+ i! terms of effi"ie!"+$
(-1-( T,e ne& ins"i"'"ional sociolo.% a++roac,
T)e !e, i!stitutio!al so"iolo*+ 4?I25 a''roa") a!al+ses or*a!i-atio!s as or*a!i-ed
s+stems ru!!i!* ,it)i! so"ial stru"tures i!"ludi!* !orms, %alue a!d ta<e!&for&*ra!ted
)+'ot)eses$ I!stitutio!s defi!e ,)at ,e )a%e to "o!sider as a ratio!al be)a%iour$ To defi!e
i!stitutio!s, ,e "a! borro, 2"ottGs defi!itio! 4199B50 6I!stitutio!s "o!sist of "o*!iti%e,
!ormati%e, a!d re*ulati%e stru"tures a!d a"ti%ities t)at 'ro%ide stabilit+ a!d mea!i!* to so"ial
be)a%iour$ I!stitutio!s are tra!s'orted b+ %arious "arriers H "ultures, stru"tures a!d routi!es
H a!d t)e+ o'erate at multi'le le%els of 9urisdi"tio!$7
T)e a*e!tsG ratio!alit+ is !ot de'e!de!t o!l+ o! eit)er a! e"o!omi" "al"ulus based o!
a%ailable i!formatio! or o! a! ada'ti%e be)a%iour$ It is !ot o!l+ be"ause of its e"o!omi"
ratio!alit+ t)at a de"isio! is made$ Alter!ati%e i!'uts for de"isio! ma<i!*, so"ial i!formatio!,
are ta<e! i!to a""ou!t to 9ustif+ de"isio!s$ .e ,ill a!al+se t)ese 6!e,7 i!'uts, <ee'i!* i!
mi!d t)at t)e+ are !ot ex"lusi%el+ e"o!omi" i!'uts$
i!all+, ,e "ould ar*ue t)at ?I2 is i!terested i! or*a!i-atio!al "o!formit+$ A""ordi!*
to 2"ott 4199B50 6or*a!i-atio!s I "o!form Jto i!stitutio!al 'ressures for ")a!*eK be"ause
t)e+ are re,arded for doi!* so t)rou*) i!"reased le*itima"+, resour"es, a!d sur%i%al
"a'abilities$7 T)is t)eoreti"al frame,or< "a! be used i! differe!t ,a+s$ ?I2 t)eories are t)us
used to ex'lai! ritualisti" be)a%iours$
B
(-1-1 Ra"ional %",s and ri"'alis"ic #e,a!io'rs: ",e necessi"% "o con)or
I!stitutio!s 'la+ a *reat role i! t)e u!dersta!di!* of le*itima"+ of 'ra"ti"es but also i!
t)e ex'la!atio! of some a''are!t dis"re'a!"ies$ A""ordi!* to 8e+er a!d Fo,a! 419CC5,
or*a!i-atio!s ru! i! a! i!stitutio!al "o!text, ,)i") *i%es t)em t)eir le*itima"+ a!d
'robabilit+ of sur%i%i!* if or*a!i-atio!s "o!form$ Produ"ts, ser%i"es, te")!i=ues, 'oliti"s a!d
'ro*rams are stro!* m+t)s t)at or*a!i-atio!s ado't i! "eremo!ial ,a+s to s)o, to ot)ers t)at
t)e+ "o!form to outside i!stitutio!s$ 3o,e%er, t)is "o!formit+ "a! be irrele%a!t to t)e
or*a!i-atio!Gs o,! effi"ie!"+$ I!deed, t)ere is !o reaso! to t)i!< t)at i!stitutio! "o!formit+
fits ,it) )i*)er effi"ie!"+$ I! some "ases, i!stitutio! "o!formit+ "a! also di%ert resour"es$
A""ordi!* to 8e+er a!d Fo,a!, "om'a!ies use t)eir formal stru"tures to sol%e t)e
dilemma of "eremo!ial a"ti%ities a!d effi"ie!"+$ ormal stru"tures of "om'a!ies refle"t t)e
m+t)s of t)eir i!stitutio!al e!%iro!me!t$ Com'a!ies use formal stru"tures to "o!trol a!d
"oordi!ate t)eir a"ti%ities$ But %er+ ofte!, t)ese formal stru"tures are !ot reall+ i! 'la"e to
i!"rease effi"ie!"+$ ormal stru"tures are %er+ i!teresti!* i! t)eir role of se!di!* messa*es to
exter!al e!%iro!me!ts to le*itimate t)eir a"tio!s$ T)e+ *i%e a''eara!"e of ratio!alit+$ T)is
le*itima"+ )as differe!t ori*i!s0 'ubli" o'i!io!, edu"atio!, so"ial 'resti*e, la,, et"$
?umerous 'arts of t)e formal stru"ture of "om'a!ies are ratio!al m+t)s$ T)ese m+t)s
are res'o!ses i! terms of le*itima"+ to a set of e!%iro!me!tal dema!ds$ T)is im'lies t)at
ma!a*eme!t de%i"es are !ot !e"essaril+ used for t)eir o,! =ualities, ,)i") "a! allo, better
ma!a*eme!t$ 2ometimes t)e+ are s+mbols of *ood ma!a*eme!t 'ra"ti"es a!d le*itimate t)e
'ra"ti"es of "om'a!ies$ T)ese m+t)s are ratio!al be"ause t)e+ *i%e t)e a''eara!"e of stro!*
ratio!alit+ a!d "a! be used as a 9ustifi"atio! of "om'a!iesG existe!"e$ A*e!ts 9ustif+ t)eir
'ra"ti"es i! terms of effi"ie!"+ im'ro%eme!ts t)rou*) m+t)s, but t)eir a"tual role is more
s+mboli"$ 2+mboli" roles are more im'orta!t t)a! fu!"tio!al roles$ E"o!omi" ratio!alit+ is
o!l+ su'erfi"ial$
Felati!* to our resear"), o!e =uestio! "a! be as<ed0 are 8C2 de%i"es ratio!al m+t)s>
T)e a!s,ers to t)is =uestio! "ould ex'lai! t)e a''are!t la"< of su""ess of ?P8 a!d allo, us
to *o furt)er$
1 Me",odolo.%
T,o "ase studies are used to illustrate )o, ma!a*eme!t a!d a""ou!ti!* "o!trol
s+stems o'erate i! re!") admi!istratio!$ T)e+ *i%e us t)e o''ortu!it+ to better u!dersta!d
'roblems raised b+ 8C2 i! su") a 'ubli" "o!text a!d t)e "o!ditio!s for usi!* t)is
ma!a*eme!t de%i"e$
/ata o! t)e 'oli"e "ase stud+ )a%e bee! *at)ered duri!* t)e 're'aratio! a!d
admi!istratio! of trai!i!* i! 8C2 for 'oli"e ma!a*ers$ T)is trai!i!* allo,ed us to meet most
of t)e res'o!sible 'arties i! 'oli"e admi!istratio! i! ")ar*e of t)e im'leme!tatio! of
ma!a*eme!t "o!trol$ A lot of ma!a*ers ,ere also met duri!* t)e trai!i!*$ T)is allo,s us to
dis"uss t)eir feeli!*s, t)eir fear, or t)eir )o'es for t)is !e, ")a!*e$ 2ome time ,as 'assed i!
a 'oli"e statio! to u!dersta!d i! more de't) t)e 'roblems e!"ou!tered b+ 'oli"eme! a!d
'oli"e,ome!$ i!all+, %er+ im'orta!t a!d 'ubli" do"ume!tatio! ,as *at)ered o! t)e a"ti%it+
a!d 'erforma!"e of t)e 'oli"e$ T)ese sour"es ,ere 'rodu"ed b+ so"ial s"ie!tists, 9our!alists,
a!d 'oliti"ia!s 4es'e"iall+ 2L!atGs debates5$ A data tria!*ulatio! ,as made, a!d
i!ter'retatio!s issued from t)e field stud+ ,ere dis"ussed ,it) 'oli"e ma!a*ers to %alidate or
i!%alidate our "o!"lusio!s$ T)ese i!tera"tio!s allo,ed us to redu"e resear")er sub9e"ti%it+$
I! t)e "ase of t)e e!%iro!me!t a!d "o!trol of t)e E!er*+ A*e!"+ 4A/E8E5, %arious
te")!i=ues of resear") ,ere used to u!dersta!d t)e role of t)e a"tors i! t)e "o!stru"tio! of a
6
ma!a*eme!t "o!trol s+stem$ T)e follo,i!* remar<s des"ribe t)e four 'ri!"i'al sta*es of t)e
resear") 'ro9e"t b+ a!al+-i!* t)e 'arti"i'atio! of t)e resear")er$
& /uri!* t)e first sta*e of t)e 'ro9e"t, t)e resear")er tries to u!dersta!d t)e "o!text
of t)e ma!a*eme!t of t)e or*a!i-atio!s 4A/E8E, APCE/E a!d lo"al "ommu!ities5$ or
ea") o!e, data are "olle"ted o! %arious as'e"ts i! order to o'erate a tria!*ulatio! of t)e
i!formatio! 4meeti!*s, tal<s, I!ter!et sites, 'lates of 'rese!tatio!, et"$5$
& T)e se"o!d sta*e made it 'ossible to a!al+-e t)e ana.een" o) ",e ac"i!i"ies o)
",e &as"e ser!ice o) ",e local co'ni"ies in Poi"o'3C,aren"es and A4'i"aine areas-
T)is dia*!osis is "arried out %ia a =uestio!!aire addressed to 233 stru"tures ma!a*i!*
,aste$ If t)e statisti"al studies des"ribe t)e situatio! of ma!a*eme!t of t)e ,aste ser%i"e,
t)e+ es'e"iall+ "o!firm t)e i!terest t)e 'ro9e"t )olds for t)e lo"al "ommu!ities$ T)is
i!%esti*atio! is su''leme!ted b+ a te")!i"al feasibilit+ stud+0 "arried out i! "ollaboratio!
,it) a lo"al "ommu!it+, t)is stud+ defi!es t)e "o!tours of t)e ma!a*eme!t "o!trol$
& To carr% o'" ",e a'di" o) ",e local co'ni"ies5 a stud+ of t)e ma!a*eme!t
"o!trol de%i"e used a!d !eeded for t)e ma!a*eme!t of ,aste ser%i"es is "arried out b+ t)e
i!termediar+0 o! t)e o!e )a!d, i!di%idual tal<s are "arried out i! six "ommu!ities
4dire"tors, te")!i"al a!d fi!a!"ial 'erso!s, a""ou!ta!ts, a!d ele"ted offi"ials5 a!d, o! t)e
ot)er )a!d, "olle"ti%e meeti!*s ,ere )eld to *at)er t)e affe"ted "ommu!ities$ A! t)e
,)ole, t)is sta*e re'rese!ts 10 )ours of "olle"ti%e meeti!*s a!d 30 )ours of i!di%idual
tal<s$
& To im'ro%e t)e ma!a*eme!t "o!trol de%i"e, t)is last sta*e of t)e 'ro9e"t results i!
a series o) e*+erien"s carried o'" in )i!e local co'ni"ies o) ",e Poi"o'3C,aren"es
area ,)ose follo,&u' is "arried out %ia "olle"ti%e meeti!*s$
2 T&o case s"'dies
.e ,ill !o, des"ribe our t,o "ase studies i! a""orda!"e ,it) t)ree dime!sio!s0 t)e
"o!text of t)e stud+, t)e reforms "arried out, a!d t)e "o!se=ue!"es of t)e use of !e,
ma!a*eme!t "o!trol s+stems$
2-( I+leen"a"ion o) a +er)orance eas'reen" s%s"e in ",e +olice
.e ,ill first 'rese!t t)e *e!eral desi*! of t)e reform a!d ,e ,ill s)o, )o, it "a!
im'a"t ma!a*eme!t a"ti%ities$ i!all+, ,e ,ill ra'idl+ 'rese!t its im'li"atio! for t)e 'oli"e$
2-(-( A ne& re)or in a lon. ,is"or%
T)e 'oli"e are a bra!") of t)e re!") 'ubli" admi!istratio!$ T)is bra!") )as )ad to
de%elo' or to rei!for"e a ma!a*eme!t "o!trol s+stem for four +ears$ T)is de%elo'me!t ta<es
'la"e i! a lo!* series of 're%ious reforms t)at aimed to im'leme!t su") a s+stem$ I! 1960s,
re!") admi!istratio! tried to im'leme!t FCB 4ratio!alisatio! des ")oix bud*Ltaires5, a
re!") %ersio! of t)e Ameri"a! PPB2$ Ex'erime!ts, based o! %olu!tar+ i!%ol%eme!t, ,ere
sto''ed duri!* t)e 1980s des'ite fe, su""esses 48alo5$ A! 8BA 4ma!a*eme!t b+
ob9e"ti%es5 ,as im'leme!ted, but ,it)out *reat su""ess$ A !e, trial )as ta<e! 'la"e i! a
"o!text of !atio!al reform of 'ubli" a""ou!tabilit+0 t)e (olf for 6bud*et reform a!d 2tate
moder!i-atio!7 si!"e 2001$ Poli"e are sub9e"t to t)e (olf Feform$ To im'leme!t t)e (olf, t)e
'oli"e i!%esti*ated t)e use of BAP 4t)e !e, bud*etar+ 'ri!"i'les5, "ost "al"ulatio!s,
i!di"ators a!d s"ore"ards 4bala!"ed if 'ossible5$
T)is dut+ ,as rei!for"ed b+ t)e 'rese!"e of ?i"olas 2ar<o-+, a !e, mi!ister i! offi"e
from 8a+ 2002 to 8ar") 200;, ,)o ,as 6a"ti%el+7 e!*a*ed i! t)e moder!i-atio! of t)e
re!") 'ubli" admi!istratio!$ I! A'ril 2002, t)e re!") 'oll for ")oosi!* t)e !e, re!")
C
Preside!t )as see! t)e stro!* rise of extreme ri*)t 'art+$ Its )i*) s"ore "ould be ex'lai!ed b+
t)e feeli!* of i!se"urit+ amo!* "iti-e!s$ T)e !e, ma9orit+ "alled for a stro!* 8i!ister for t)e
Poli"e to reassure t)e re!") "iti-e!s$ As soo! as )e be"ame mi!ister, ?i"olas 2ar<o-+
lau!")ed a 'ro"ess of 'ubli" 6re%itali-atio!7 for t)e a"tio! of t)e Poli"e$ 3is aim ,as to s)o,
t)at *o%er!me!t ta<es i!to a""ou!t t)e desires of t)e re!") "iti-e!s$ .)e! )e arri%ed at t)is
mi!istr+, o!e of )is first a"tio!s ,as to 'romote a s+stemati" e%aluatio! of )is subordi!ates i!
terms of effi"a"+$ T)is !e, mode of ma!a*eme!t le*itimi-ed t)e 6result "ulture7 i! t)e
'oli"e$ T)is )as bee! rei!for"ed b+ a! offe!si%e 'oliti"al dis"ourse 9ustif+i!* (olf 4bud*etar+
"o!strai!ts, refere!"es to t)e 'ri%ate se"tor, fear of 'ri%ati-atio!, defe!"e of 'ubli" ser%i"e
t)rou*) t)e dis'la+ of its 'erforma!"e, et"$5
I! order to de%elo' ma!a*eme!t "o!trol s+stems 48C25, differe!t strata*ems )a%e
bee! used$
- A 'ri%ate "o!sulta!"+ firm )as bee! )ired to ma!a*e a %ast trai!i!* 'ro*ram$
- /es'ite 'erma!e!t "om'ariso! ,it) 'ri%ate se"tor, a"tors ,ould also li<e to affirm
t)eir s'e"ifi"it+$ T)is desire to be differe!t )as )ad a! im'a"t o! t)e buildi!* of 8C2
de%i"es$ A"tors 'referred to build t)eir o,! de%i"es e%e! if t)e+ rei!%e!ted alread+
<!o,! de%i"es$ I! some "ases, t)e+ a''ro'riated some ,ords 4li<e A"ti%it+&Based
Costi!*, or ABC5 to ex'lai! t)e desi*! of t)eir "ost s+stem, e%e! if it ,as !ot ABC$
- i!all+, t)e last strata*em used )as bee! t)e fear of 'ri%ati-atio! a!d t)e defe!"e of
'ubli" ser%i"e$
2-(-1 A .lo#al re)or o) ",e 6renc, adinis"ra"ion
A! Au*ust 2001, t)e re!") 'arliame!t e!a"ted a !e, la, o! t)e ,a+ to elaborate t)e
*o%er!me!tal bud*et, ,)i") ,as !amed 6(olf$7 T)is !e, la, is im'orta!t due to t)e de"isio!
,)i") leads to its 'romul*atio!$ A =uasi&"o!se!sus ,as formed, for t)e first time, b+ t)e t,o
")ambers of t)e re!") 'arliame!t, to ")a!*e t)e ,a+ of s'e!di!* 'ubli" mo!e+$ (olf )as to
be used for t)e 2006 bud*et, but a blue'ri!t )as bee! alread+ reali-ed i! t)e 200B bud*et$ T)e
aim of (olf is offi"iall+ to i!trodu"e a 6result "ulture7 i!stead of a mea! "ulture i! t)e re!")
admi!istratio! to im'ro%e )o, 'ubli" mo!e+ is s'e!t$ Besides "o!trolli!* s'e!di!*, (olf
i!trodu"ed a "o!trol o! t)e o''ortu!ities for t)is s'e!di!* a!d t)e results obtai!ed for
"iti-e!s$ It affe"ts se%eral as'e"ts of t)e fu!"tio!i!* of 'ubli" admi!istratio!$ i!a!"ial
a""ou!ti!* a!d bud*etar+ a""ou!ti!* are modified, but ,e o!l+ fo"us o! t)e se"o!d item$
(olf ")a!*ed t)e ,a+ t)at t)e bud*et of t)e *o%er!me!t is %oted for$ Bud*ets ,ill !o lo!*er
be %oted for b+ !ature of s'e!di!*, but rat)er a""ordi!* to t)e missio!s of t)e 'ubli"
admi!istratio!@ i$e$, a""ordi!* to t)e fi!al 'ur'ose of 'ubli" s'e!di!*$ (olf ,a!ts to a%oid a
s+stemati" exte!sio! of t)e 're%ious bud*et ,it)out 'assi!* 9ud*eme!t o! t)e results of t)e
're%ious bud*et$ T)is is ,)+ t)is !e, ,a+ of %oti!* is su''osedl+ a''li"able to t)e first euro$
A frame,or< )as bee! elaborated to im'leme!t t)is !e, la,$ I!stead of ")a'ters
4"urre!tl+ 8B0 ")a'ters5 used to allo"ate t)e bud*et, missio!s of t)e *o%er!me!t are !o,
bro<e! do,! i!to 6missio!s M 'ro*rams M a"tio!s M sub a"tio!s7$ About ;0 missio!s, 1B0
mi!isterial 'ro*rams a!d B00 a"tio!s exist$ .it)i! a 'ro*ram, t)e bud*et "a! be redistributed
b+ ma!a*ers a""ordi!* to t)eir 'riorities$ T)is *lobali-atio! is esse!tiall+ limited to )uma!
resour"e ex'e!ses$ A! ordi!ar+ ex'e!se "a!!ot be tra!sformed to a ,a*e, due to t)e
im'ossibilit+ to *o ba"< to t)e 're%ious situatio!$ T)e bud*et ,ill be allo"ated to 'ro*rams
t)rou*) BAP 4bud*et de 'ro*ramme or bud*et of 'ro*ram5$ BAP 'romoters 'ro'osed to
elaborate bud*et fore"asti!* b+ ta<i!* i!to a""ou!t differe!t le%els of a"tio!$ But t)e+ also
'ro'osed to <ee' ex'e!ses i! ")a'ters$ T)e fi!al result is, t)e!, a matrix of fore"asti!*$ To
9ustif+ t)eir ex'e!ses, mi!istries s)ould 'rodu"e a PAP 4'ro9et a!!uel de 'erforma!"e or
a!!ual 'erforma!"e 'ro9e"t5 i!di"ati!* t)e results t)e+ ,a!t to a")ie%e$ T)is PAP s)ould be
=ua!tified, due to i!di"ators$ 2+mmetri"all+, ea") +ear, mi!istries s)ould 'rodu"e a FAP
8
4ra''ort a!!uel de 'erforma!"e or a!!ual 'erforma!"e re'ort5 to 9ustif+ t)e use of bud*et$
T)is FAP s)ould 'ro%e t)at bud*et )as bee! used i! a better ,a+ t)at 'ro%ides %aluable
ser%i"es to "iti-e!s$ i!all+, mi!istries s)ould be able to fi*ure out "osts for ea") 6missio!s M
'ro*rams M a"tio!s7 set$ 2o to su""eed, mi!istries )a%e to de%elo' a "ost a""ou!ti!* s+stem$
(olf is fi!all+ a !e, ,a+ to elaborate a bud*et, a s+stemati-atio! of ma!a*eme!t b+
ob9e"ti%es 48BA5 a!d t)e use of "ost "al"ulatio!s te")!i=ues$
But alo!*side t)is ")a!*e, 'romoters of t)e (olf )o'e for a ")a!*e i! t)e ma!a*eme!t
of 'ubli" admi!istratio! itself$ B+ "as"adi!* t)e frame,or< i! all t)e 'ubli" offi"es,
'romoters ,ould li<e to modif+ ,a+s )o, de"isio!s are made a!d resour"es used$ I! ea")
'ro*ram, se%eral BAPs "ould be ma!a*ed simulta!eousl+ a!d "oordi!ated b+ t)e res'o!sible
'arties of a 'ro*ram$ Ea") i!termediate res'o!sible 'art+ "ould build )is BAP b+ ta<i!* i!to
a""ou!t t)e ob9e"ti%es of t)e 'ro*ram$ A*e!ts are i!%ited to a!al+se t)eir 'erforma!"e
a""ordi!* t)ree t+'es of ob9e"ti%es0
- 2o"io&e"o!omi" effi"a"+
- 2er%i"e =ualit+ le%el
- Fesour"es effi"ie!"+ a")ie%eme!t
A*e!ts are i!%ited to "om'lete strate*i" ob9e"ti%es ,it) i!termediar+ ob9e"ti%es
4mea!s used a!d le%el of a"ti%it+5 a!d "om'leme!tar+ ob9e"ti%es, to ta<e lo"al ")alle!*e i!to
a""ou!t$ T)is reform is 'arti"ularl+ i!teresti!* for stud+i!* t)e attem't to im'leme!t a !e,
8BA i! 'ubli" ma!a*eme!t$
2-(-2 6ro assessen" de!ice "o learnin. de!ice
2e%eral ex'la!atio!s "ould a""ou!t for t)e 're%ious la"< of su""ess$ irst, o!e "ould
,o!der if it is 'ossible to de%elo' a ma!a*eme!t "o!trol s+stem i! a 'ubli" admi!istratio!$
A""ordi!* to Au")iGs 419C95 a!al+sis, "larit+ of ob9e"ti%es a!d <!o,led*e of "ause&effe"t
relatio!s)i's seem to be i!suffi"ie!t to ma<e "orre"t use of i!di"ators i! t)e 'ubli" se"tor$ A
re"e!t exam'le i! a 'ubli" re'ort of t)e Parliame!t *i%es a *ood 'i"ture of t)e 'roblem$ Poli"e
a!d militar+ 'oli"e re"e!tl+ 'ro'osed t)e same i!di"ator to measure road safet+0 t)e 'er"e!t
of 'eo'le ,it) )i*)er blood al"o)ol "o!te!t t)a! is allo,ed b+ la,$ But t)e+ 'ro'osed t,o
differe!t readi!*s of t)e results$ A""ordi!* to t)e 'oli"e, if t)is 'er"e!t i!"reases, t)at mea!s
t)eir 'erforma!"e i!"reases be"ause it s)o,s t)eir abilit+ to fi!d da!*erous 'eo'le$ But
a""ordi!* militar+ 'oli"e, t)e mea!i!* is exa"tl+ re%ersed be"ause t)is is a si*! of i!abilit+ to
ma<e t)e roads more se"ure$ 2o, im'leme!ti!* ma!a*eme!t "o!trol as<s for defi!i!*
're"isel+ t)e "o!%e!tio!s be)i!d fi*ures$ 2e"o!d, 're%ious reforms failed be"ause of t)e la"<
of i!"e!ti%es to rea") ob9e"ti%es$ T)ere is a "o!fli"t bet,ee! 3F 'oliti"s a!d 'erforma!"e
re"o*!itio!$ T)ird, ma!a*eme!t of 'oliti"al staff is !ot "om'atible ,it) t)e sear") for too&
're"ise 'erforma!"e measures$ Politi"al me! a!d ,ome! 'refer dis"retio!ar+ ")oi"es$ i!all+,
t)e ma!a*eme!t 'ri!"i'les i! t)e admi!istratio! a!d t)e "urre!t stru"ture do!Gt fa"ilitate use
of 'erforma!"e i!di"ators be"ause ea") *ood result ,ould be "a'tured b+ "e!tral
admi!istratio!, es'e"iall+ if t)is 'erforma!"e sa%es mo!e+$ /es'ite failures t)at )a%e !ot
bee! studied i! de't) before t)e lau!") of t)e a"tual ")a!*e, a !e, reform )as bee!
de%elo'ed$ Paradoxi"all+, if t)is reform does!Gt bri!* a!+t)i!* !e, i! t)e assessme!t of
'erforma!"e, it ")a!*es be)a%iours of 'oli"e staff all t)e same$ /es'ite ,ro!* or im're"ise
fi*ures, a 'rofessio!ali-atio! of t)e 'oli"e staff )as o""urred$
2i!"e )is arri%al, ?i"olas 2ar<o-+ de"ided to "all u' t)e de'artme!tal ma!a*ers of
'ubli" se"urit+ to ex'lai! t)eir 'erforma!"e$ 3e )as ")ose! a %er+ sim'le i!di"ator to sele"t
t)e ma!a*ers to "all u'0 t)e !umber of la, offe!"es re"orded b+ t)e 'oli"e ea") mo!t)$ To be
more 're"ise, )e de"ided to "all u' t)e fi%e most im'orta!t i!"reases a!d t)e fi%e most
im'orta!t de"reases "om'ared to t)e same mo!t) of t)e 're%ious +ear$ T)is is deri%ed from
t)e 6Com'stat,7 ,)i") is a 'erforma!"e re"ordi!* met)od first de%elo'ed i! ?e, Nor< to
9
redu"e "rime$ T)is met)od )as !ot bee! used +et i! ra!"e$ T)is !e, ma!a*eme!t de%i"e
tries to 'ro%ide t)e 'oli"e ,it) a "lear aim0 6Festore t)e street to "iti-e!s$7
T)e i!di"ator ")ose! is %er+ "o!tro%ersial be"ause of its la"< of si*!ifi"a!"e$ It
i!di"ates t)e a"ti%it+ of t)e 'oli"e rat)er t)a! t)eir 'erforma!"e$ I! fa"t, t)is i!di"ator is
)i*)er ,)e! 'oli"e are i! t)e street doi!* t)eir 9ob or ,)e! it im'ro%es 'oli"e offi"esG
fa"ilitatio! of addressi!* t)e 'ubli"Gs "om'lai!ts$ As iro!i"all+ su**ested b+ t)e 'oli"e, t)e
best ,a+ to de"rease t)is fi*ure s)ould be to su''ress t)e 'oli"e$ But, of "ourse, be"ause +ou
do!Gt see deli!=ue!"+ does!Gt mea! t)at it does!Gt exist$ T)is fi*ure does!Gt measure
deli!=ue!"+, but it is %er+ eas+ for t)e 'ubli" to u!dersta!d$ T)e mi!ister "ould re'ort o! it
e%e! if t)is measure is u!fair for re"ordi!* 'oli"e a"ti%it+$ T)e mi!ister <!e, t)is fa"t a!d
used t)is fi*ure ,it) more 're"autio! i!ter!all+ t)a! exter!all+$ 3e 'ubli"l+ "elebrates t)e
fa"t t)at t)e fi*ures dro''ed u!der t)e s+mboli" fi*ure of ; millio! 4but t)e fi*ure ,as
a''roximatel+ 3,900,0005 i! 2003$ But ,)e! +ou <!o, t)at t)is re"ordi!* of fa"ts is
es'e"iall+ sub9e"ti%e a!d t)at t)e 6*re+ -o!e,7 ,)i") is deli!=ue!"+ !ot <!o,! to 'oli"e but
<!o,! t)rou*) %i"tim e!=uiries, is about 11 millio!, +ou reali-e t)e irrele%a!"e of t)e
measure$ ItGs %er+ i!teresti!* to !oti"e )o, t)e mi!istr+ ")a!*ed o%er time its ,a+ of
ma!a*i!* arou!d t)is i!di"ator i!ter!all+$ At t)e e!d of t)e 'eriod, )eads of de'artme!t "ould
be )eld a""ou!table for 6bad fi*ures7 but "ould re"ei%e "o!*ratulatio!s for t)e ,a+ t)e+
mo!itor t)eir a"ti%it+$ Ar, "o!%ersel+, )eads of de'artme!ts "ould be 'raised for 6*ood
results7 but "ould be u!able to ex'lai! t)e fi*ures$ But t)e 'oli"e staff is !o, more "o!"er!ed
about t)e !e"essit+ of 9ustif+i!* t)eir 'erforma!"e, to ")oose 'riorit+ missio!s or to ima*i!e
!e, ,a+s of o'eratio!$ As a 'oli"e,oma! told us0 6I ,as =uite relu"ta!t to de%elo' su")
de%i"es$ T)e fi*ures I use are still ,ro!* or im're"ise but I )a%e to a"<!o,led*e t)e+ *i%e me
a !e, a!d i!teresti!* 'i"ture ,it) ,)i") to ma!a*e missio!s differe!tl+$7 3o,e%er, t)is does
!ot )a%e a! immediate effe"t o! t)e fi!al i!di"ators$
2-1 T,e A.enc% and ",e local co'ni"ies
After u!dersta!di!* t)e "o!text of t)e "ase stud+, ,e des"ribe t)e reform a!d ,e tr+ to
u!dersta!d t)e "o!se=ue!"es of t)e ma!a*eme!t "o!trol s+stems for t)e role of a"tors i!
'ubli" or*a!i-atio!s$
2-1-( Cos" o) ",e &as"e ser!ice: a +'#lic +rojec"
T)e A/E8E is a 'ubli" or*a!i-atio! "reated i! 1992$ T)e 'ur'ose of t)e a*e!"+ is defi!ed i!
its statutes0 A"t a*ai!st air 'ollutio!, limit a!d %alue ,aste, 're%e!t 'ollutio! of *rou!ds@
reali-e e!er*+ sa%i!*s a!d de%elo' re!e,able e!er*ies, a"t a*ai!st !oise 'ollutio! 4(a, !o$
90&1130 of /e"ember 19, 1990, item 1st5$ T)e "reatio! of t)is establis)me!t a!s,ers to t)e
,ill of t)e aut)orities to ta<e u' a! esse!tial ")alle!*e for t)e 21st "e!tur+0 A! e"o!omi" a!d
te")!olo*i"al de%elo'me!t t)at is res'e"tful of t)e e!%iro!me!t$ To ta<e u' t)is ")alle!*e, t)e
a*e!"+ is stru"tured arou!d 26 re*io!al dele*atio!s$ C00 "ollaborators de%elo' t)e t)ree
"om'ete!"ies dedi"ated to t)is or*a!i-atio!0 ex'ertise a!d t)e "ou!"il, t)e "reatio! of !e,
<!o,led*e, a!d its diffusio!$
A!e of t)e s'e"ial axes of de%elo'me!t of t)e a*e!"+ is related to t)e ma!a*eme!t of
,aste a"ti%ities$ T)e fi!a!"ial ma!a*eme!t of ,aste is re*istered li<e a ma9or ob9e"ti%e0 To
facilitate the outlets of recycling and thus reduce the invoice waste of the taxpayersusers!
"the #$%M%& researches the reduction of the costs at all the stages'( T)is ,ill is due to t)e
diffi"ulties e!"ou!tered b+ lo"al "ommu!ities i! t)e im'leme!tatio! of 'ro"esses of
ma!a*eme!t able to 'ro%ide reliable i!formatio! o! t)e a"ti%ities of t)e ,aste ser%i"e$ /uri!*
1990, the moderni)ation of the management of waste generates an important and ignored
trend of costs( 4Be*!aud, 20005$ T)is situatio! is 'roblemati" toda+ for t)e lo"al
10
"ommu!ities$ I!deed, the consolidation of this moderni)ation rests on the improvement of
the capacities of the communities to manage this service' To achieve this goal! the local
communities must develop a management cost accounting( 4Be*!aud, 20005$ T)us, t)e future
de%elo'me!t of t)e ,aste ser%i"e of t)e lo"al "ommu!ities is fou!ded o! t)e "o!solidatio! of
t)eir "a'a"ities of ma!a*eme!t$ I! fro!t of t)is situatio!, a!d i! a""orda!"e ,it) its missio!s,
t)e a*e!"+ bri!*s a solutio! to t)e lo"al "ommu!ities ,it) a !e, 'ro9e"t0 to establis) a
ma!a*eme!t "o!trol s+stem$ T)e 'ur'ose of t)is 'ro9e"t is to moder!i-e t)e ,aste ser%i"es,
,)ile "o!trolli!* t)e "osts related to t)eir e%olutio!s$ T)e a*e!"+ defi!es its ob9e"ti%es
're"isel+0 to create a method of management costs for the waste services starting from the
charts of accounts M *! M +*$7
I! s+!t)esis, t)e a*e!"+ ,a!t to +arae"eri/e and in"rod'ce a ana.een" con"rol
s%s"e in"o ",e local co'ni"ies to "reate a! i!ter!al d+!ami" 4$ Busso!&Villa, 20005 a!d
to allo, t)e ada'tatio! of t)e 'ubli" utilit+ to t)e re"e!t !eeds of t)e se"tor 4F$ /emeestere,
2002, BC&B85 a!d, o! t)e ot)er )a!d, to "o!tribute to t)e de%elo'me!t of its missio!s ,)ile
tr+i!* to as"ertai! a!d "om'are t)e "ost of t)e ,aste ser%i"e'
2-1-1 Ho& "o in"rod'ce a ana.een" con"rol s%s"es0
T)e a!al+sis of t)e 'ro9e"t ma<es it 'ossible to a!al+-e s'e"ifi"s of t)e "o!stru"tio! of
a ma!a*eme!t "o!trol s+stem i! 'ubli" or*a!i-atio!s$
At t)e be*i!!i!*, t)e ma!a*eme!t "o!trol s+stem is !ot "reated a!d t)e !et,or< of
or*a!i-atio!s is !ot +et made u'$ 3o,e%er, i! s'ite of t)e abse!"e of t)e or*a!i-atio!s, t)e
a"tors 'rese!t at t)e be*i!!i!* of t)e 'ro"ess re%eal t)eir 'ositio!$ T)e dis"ussio!s i!di"ate
t)e i!flue!"e of t)e members of t)e a*e!"+0 t)e+ ,is) to de%elo' a "osts de%i"e to "o!trol t)e
lo"al "ommu!ities$ /uri!* t)ese debates, t)e role of t)e or*a!i-atio! is 'er"e'tible$ T)e
re'rese!tatio!s of t)e ma!a*eme!t "o!trol s+stems de'e!d o! t)e or*a!isatio!al "o!text i!
,)i") t)e a"tors e%ol%e$ or exam'le, t)e or*a!isatio!al diffi"ulties 'er"ei%ed b+ t)e
members of t)e A/E8E 9ustif+ t)eir e!*a*eme!t a!d t)e ob9e"ti%es of t)e ma!a*eme!t
"o!trol de%i"e0 the #$%M% has difficulties with the costs of waste' The o,-ective is to
develop a cost which makes it possi,le to distri,ute homogeneous results'( 2o, t)e
ma!a*eme!t "o!trol s+stem "o!sidered is related o!l+ to t)eir re'rese!tatio!s$
Graduall+, t)e ma!a*eme!t "o!trol s+stems ")a!*es$ rom a! idea, it arri%es to a first
"o!"reti-atio!0 a cos" ana.een" con"rol s%s"e$
Ta#le ( 7 8as"e eliina"ion cos" a"ri* 9)irs" edi"ion:
Commu!i"atio!
Fe'air
ser%i"es
Co!trol
ser%i"e
.aste re"e'tio!
"e!tre
Fubbis) 2orti!* "e!ter
To"al
To"al
/ire"t ")ar*es
I!dire"t ")ar*es
2u''ort 2er%i"es Pri!"i'al ser%i"es
T)e members of t)e a*e!"+ i!flue!"e t)e 'ro"ess a!d its "o!te!ts0
11
& t)e+ de"ide t)e "ommu!it+ i! ,)i") t)e feasibilit+ stud+ is u!derta<e! a!d i!trodu"e a
trai!ee i! t)e "reatio! of t)e ma!a*eme!t "o!trol de%i"e@
& )o,e%er, "o!fro!tatio!s ,it) t)e a"tors of t)e "ommu!ities are %er+ fe,, a!d fi!all+
t)e ma!a*eme!t "o!trol s+stem is built a""ordi!* to t)e i!terests of t)e members of t)e
a*e!"+$
3o,e%er, t)e "reatio! of t)is ma!a*eme!t "o!trol s+stem does !ot *e!erate dire"t
"o!se=ue!"es for t)e lo"al "ommu!it+ le!di!* i!to t)e stud+$ It ta<es 'art i! t)e "o!stru"tio!
of t)e ma!a*eme!t "o!trol s+stem, but does !ot <!o, t)e or*a!isatio!al re'er"ussio!s$
I!deed, t)e a*e!"+ de"ides !ot to use t)is ma!a*eme!t "o!trol de%i"e i! t)e lo"al "ommu!it+$
T)us, i! s'ite of t)e "reatio! of t)e ma!a*eme!t "o!trol s+stems a!d t)e 'arti"i'atio! of t)e
lo"al "ommu!it+ i! t)e 'ro9e"t, t)e 'ro9e"t is still u!")a!*ed$ T)e result of t)is ')ase is t)e
i!flue!"e of t)e members of t)e a*e!"+ o! t)e 'ro"ess of "o!stru"tio!0 t)e+ de"ide t)e
"ommu!it+ to test a!d de"ide t)e form of t)e ma!a*eme!t "o!trol s+stem$ T)is result is
ex'lai!ed b+ a still stro!* "e!trali-atio! of t)e 'ro9e"t a!d b+ a la"< of ex")a!*es ,it) t)e
%arious a"tors of t)e "ommu!ities$
2-1-2 T,e ana.een" con"rol s%s"es: a lin; #e"&een or.ani/a"ion and ",eir
ac"ors
rom a traditio!al "ost ma!a*eme!t "o!trol de%i"e, it mo%es to,ards a! ABC de%i"e$
3o, "a! o!e ex'lai! t)is e%olutio!> I! t)e first time, t)is e%olutio! "a! be 'er"ei%ed as a
te")!i"al res'o!se$ I!deed, ,it) t)e first de%elo'me!ts of t)e ma!a*eme!t "o!trol de%i"e, t)e
members of t)e A/E8E e!"ou!ter te")!i"al diffi"ulties 4for exam'le, )o, to distribute t)e
amou!t of t)e i!dire"t ")ar*es i! t)e %arious 'ri!"i'al ser%i"es5$ I! order to address t)ese
diffi"ulties but also to 'reser%e a true %isio! of t)e ser%i"e a"ti%ities, t)e+ de"ide to tra!sform
t)e ma!a*eme!t "o!trol s+stems$ Co!"retel+, t)e disti!"tio! bet,ee! dire"t a!d i!dire"t
")ar*es is erased a!d t)e "o!"e't of a"ti%it+ re'la"es t)e "o!"e't of ser%i"e 4(ebas 19915$
T)is refle"tio! leads to ide!tifi"atio! of t)e a"ti%ities "o!stituti!* t)e ,aste ser%i"e 48e%elle"
19925$ 8oreo%er, t)e "ost is defi!ed b+ a"ti%it+, but also, b+ t)e t+'e of ,aste$ T)e se"o!d
time, t)is ")a!*e is "arried out at t)e same time as t)e de"isio! to "reate a !et,or< arou!d t)e
'ro9e"t$ T)is 'roximit+ ,it) t)e lo"al "ommu!ities is "o!"reti-ed b+ t)e "reatio! a!d t)e
a!imatio! of a !et,or< of or*a!i-atio!s$ B+ i!te*rati!* more a!d more "ommu!ities a!d t)eir
members, t)e a*e!"+ e!"oura*es t)e members of t)e "ommu!ities to a"ti%el+ be*i! t)e
'ro9e"t0 The o,-ective would ,e to create areas of exchange and to look further into realities
of management of the communities'( At t)is sta*e, a 6'ro9e"t team7 is "reated$ It ta<es t)e
form of a !et,or< of or*a!i-atio!s i! ,)i") %arious a"tors "a! s,a'$ 3o,e%er, t)ese a"tors
i!sist o! de%elo'i!* a ma!a*eme!t "o!trol s+stems t)at *e!erate t)e mo!itori!* of t)e
ser%i"e$ T)us, t)ese !e, re'rese!tatio!s ,ill o'erate o! t)e ma!a*eme!t "o!trol s+stem, but
also o! t)e re'rese!tatio!s of t)e a*e!"+ a"tors$ Graduall+, "ommo! re'rese!tatio!s emer*e
a!d t)e members of t)e 'ro9e"t team a*ree o! t)e ABC de%i"e 4table !o$ 25$ T)e re=uests of
t)e "ommu!ities ma<e t)e 'ro9e"t e%ol%e, a!d t)ese or*a!i-atio!s ta<e 'art i! t)e
tra!sformatio! of t)e ma!a*eme!t "o!trol s+stems$
12
Ta#le 1 7 8as"e eliina"ion cos" a"ri* 9second edi"ion:
I!di%idual
,aste
Bio&,aste
Professio!!al
,aste
et"$ To"al
Colle"t
Tra!s'ort
Treatme!t
2to"<
Et"$
Produ"t sales
E!er*+ sales
2ubsid+
At)er re"ei'ts
Et"$
Cos"
%xpenses
.eceipts
At t)e e!d of t)e "o!stru"tio! 'ro"ess, t)e 'ro9e"t team ")a!*es$ It restri"ts itself to
t)e a"tors of t)e a*e!"+ a!d te")!i"al 'erso!s i! ")ar*e for t)e ,aste ser%i"e$ T)is !e,
stru"ture "reates a !e, s'a"e for dis"ussio!$ T)e %arious a"tors of t)e 'ro9e"t tr+ to a"t o! t)e
"reatio! of t)e 'ro"edures$ T)e "o!%e!tio!s used at t)is sta*e re%eal t)e lear!i!* !e"essar+ to
t)e "o!stru"tio! of ma!a*eme!t "o!trol s+stems$ T)e ob9e"ti%e is to determi!e "o!se!sus$
8oreo%er, duri!* t)is sta*e, t)e or*a!i-atio! of t)e lo"al "ommu!ities ")a!*es i! order to
utili-e t)e ma!a*eme!t "o!trol s+stems$ I!deed, t)e "ommu!ities ,ill "reate t)eir stru"ture b+
"reati!* meeti!*s bet,ee! %arious ser%i"es or b+ de%elo'i!* !e, 'ro"edures o! ,)i") t)e
ma!a*eme!t "o!trol de%i"e "a! be based$ T)ese obser%atio!s "o!firm t)e i!flue!"e of t)e
ma!a*eme!t "o!trol s+stem o! t)e or*a!i-atio! of t)e lo"al "ommu!ities$
i!all+, t)e *ro,i!* i!flue!"e of t)e a"tors of t)e "ommu!ities re%eals t)e "o!!e"tio!
li!<i!* t)e or*a!i-atio! a!d t)e ma!a*eme!t "o!trol s+stem0 t)e ex'erime!ts )a%e
"o!se=ue!"es for t)e ma!a*eme!t "o!trol s+stems, but also for t)e or*a!i-atio!s$
< Disc'ssion
I! bot) "ases, ma!a*eme!t "o!trol im'leme!tatio! as<s serious =uestio!s$ B+
a!s,eri!* t)ese =uestio!s, ,e "a! better u!dersta!d t)e fu!"tio!i!* of t)ese s+stems$ or
exam'le, o!e of t)ese =uestio!s is t)e 'ossibilit+ of im'leme!ti!* 8C2 i! 'ubli" se"tor0
Perhaps the most fundamental /uestion is whether private sector notions of performance
measurement and accounta,ility are applica,le in the pu,lic sector( 4Itt!er a!d (ar<er, 1998,
2335$ It seems t)at too mu") em')asis )as bee! 'ut o! 'erforma!"e assessme!t, to t)e
detrime!t of a!+ ot)er fu!"tio!s or roles of ma!a*eme!t "o!trol as lear!i!*, "o!se!sus&
setti!* or ")a!*i!* de%i"es as u!derli!ed b+ 8odell 4200;, ;B&;65$ Performa!"e i! t)e 'ubli"
se"tor is %er+ ambi*uous a!d diffi"ult to assess$ Too ma!+ sta<e)olders are i!%ol%ed$ But b+
'romoti!* dialo*ue 4a!d sometimes b+ "losi!* t)is dialo*ue5, 8C2 ma+ )el' to dis"uss
'erforma!"e a!d a"ti%ities t)at !e%er ,ould )a%e bee! =uestio!ed ot)er,ise$
It is "lear e!ou*) t)at im'leme!tatio! u'sets or*a!i-atio!s, be"ause it re"o!fi*ures
'o,er !et,or<s i!side or*a!i-atio!s$ 8a!a*eme!t "o!trol s+stems are !ot o!l+ "eremo!ial
de%i"es used to le*itimate 'ubli" a"tio!s, but t)e+ also allo, ma!a*eme!t of 'erforma!"e i!
u!ex'e"ted ,a+s, a!d ")a!*e ,a+s of doi!* a"ti%it+$ A de&"ou'li!* ta<es 'la"e bet,ee!
dis'la+ed fu!"tio!s a!d t)e late!t fu!"tio!s of t)ese de%i"es a!d for"es reassessme!t of t)e
'erforma!"e "riteria for su") de%i"es$
& /is'la+ed fu!"tio!s refer to t)e desire to assess 'erforma!"e to le*itimi-e 'ubli" a"ti%it+$
But as t)is measure is ofte! im'ossible, a r)etori"al dis"ourse ta<es 'la"e ,)ere 8C2
13
seems to fu!"tio! as a m+t)$ 2i!"e 8C2 is !ot a! a!s,er ma")i!e, it be"omes a
ratio!ali-atio! ma")i!e 4Bur")ell et al', 19805$
& (ate!t fu!"tio!s "ould !ot be ex'ressed "learl+ be"ause t)e+ ")a!*e t)e 'o,er of
sta<e)olders$ 8C2 is t)us used as a ,a+ to dis'la+ "o!strai!ts, out"omes a!d dis"retio!
be)a%iours$ 8C2 is a! ammu!itio! ma")i!e or a lear!i!* ma")i!e 4Bur")ell et al$, 19805$
It "learl+ a''ears i! bot) "ases t)at ma!a*eme!t "o!trol s+stems are used b+ ma!a*ers
to dis'la+ t)eir ,ill to ta<e effi"ie!"+ "o!"er!s i!to a""ou!t$ T)is dis'la+ seems to be
're%ale!t des'ite some a"tors ,)o use t)ese de%i"es to 'romote t)eir o,! "areer t)rou*) t)eir
)i*)&le*itima"+ a"ti%it+$ 2ome 'eo'le e%e! "laim t)at t)eir 9ob "o!sists of 6ma!a*i!*
fi*ures,7 t)us i!di"ati!* t)e+ ,a!t to "o!%i!"e ot)ers of t)eir 'erforma!"e rat)er t)a! to
im'ro%e situatio!s$ All t)ese 'erforma!"e measureme!ts sometimes seem to be far from t)e
real a"ti%it+ of a"tors, a!d t)e+ t)us "a! be a!al+sed as ratio!al m+t)s$ But "ould ,e reall+
o!l+ li!< ma!a*eme!t "o!trol de%i"es de%elo'ed b+ 'ubli" or*a!i-atio!s to ratio!al m+t)>
T)e a!s,er is !ot "lear ,)e! ,e "losel+ exami!e our "ase studies$ I! 'art, it seems t)at !e,
s+stems im'leme!ted ru! as ratio!al m+t)s 9ustif+i!* a! or*a!i-atio!Gs existe!"e rat)er t)a!
im'ro%i!* t)eir effi"ie!"+$ But t)is ex'la!atio! does !ot suffi"e$
8a!a*eme!t "o!trol de%i"es "a! be used as a ratio!al m+t), es'e"iall+ for reassuri!*
outside 'art!ers$ T)e+ allo, ma!a*ers to "ommu!i"ate to t)e sta<e)olders about 'ubli"
a"ti%ities$ or t)e 'oli"e, t)e+ s)o, "iti-e!s t)at se"urit+ is u!der "o!trol$ 2ome a"tors use
t)ese de%i"es to "ommu!i"ate better$ T)us, 8i!ister 2ar<o-+ )as lar*el+ 'ubli"i-ed )is ,ill to
im'leme!t a result "ulture$ or A/E8E, "reatio! of a !e, ma!a*eme!t "o!trol s+stem
allo,s it to )a%e rele%a!t fi*ures o! ,aste ma!a*eme!t$
But ma!a*eme!t "o!trol de%i"es "a! be redu"ed to t)is first use$ T)e+ also "a! be
mobili-ed i!ter!all+ to allo, 'ubli" or*a!i-atio!s to im'ro%e t)eir effi"ie!"+$ It i!flue!"es
or*a!i-atio! members to ret)i!< t)eir a"ti%it+$ I! t)e 'oli"e "ase, 'erforma!"e im'ro%eme!t
seems to )a%e bee! a side effe"t of t)e ratio!al m+t)$ 3o,e%er, t)e durabilit+ of t)is
'erforma!"e is !ot "ertai!$ /es'ite t)e diffi"ulties e!"ou!tered i! im'leme!tatio!, some
a"tors a''re"iate a s+stem t)at allo,s a better u!dersta!di!* of "om'lex a"ti%it+$ T)us, t)ese
de%i"es also )a%e a "olo!isatio! effe"t 4Po,er, 199C5$ T)e result of ma!a*eme!t "o!trol
de%i"e im'leme!tatio! i! t)e 'oli"e "ould be differe!t t)a! ,)at ,as fore"asted$ A!"e a
de%i"e used to measure 'erforma!"e, it is !o, a tool to ")a!*e or*a!i-atio!al "ulture$ T)e
i!teresti!* 'oi!t is t)at t)e same desi*! of t)e s+stem )as a differe!t result t)a! ,as
fore"asted$ Criteria for its su""ess s)ould be re%ised$ I! A/E8E "ase, lo"al "ommu!ities use
t)e de%i"es i! a! u!'redi"table ma!!er$ 8a!a*ers ada't it to t)eir o,! !eeds ,it) t)e aim to
better mo!itor a"ti%ities$ /es'ite t)at t)is de%i"e is still i! 'ro*ress, it "ould be i!teresti!* to
stud+ )o, it is used$
T)us, des'ite "learl+ "eremo!ial dime!sio!s, s+stems seem ru! a!d )a%e effe"ts o! t)e
,a+ a"ti%ities are ru!$ T)e+ are !ot o!l+ a "eremo!ial m+t)$ .e also see t)at t)ese s+stems
)a%e to be ada'ted to 'ubli" a"ti%it+$ T)eir i!flue!"e is !ot !e*li*ible e%e! if t)e+ do!Gt fit
,it) ,)at ,as ex'e"ted$ T)is ma<es assessme!t of im'leme!tatio! diffi"ult$ Problems
addressed b+ ma!a*eme!t "o!trol de%i"es mo%e from assessme!t of 'erforma!"e to
ma!a*eme!t of ")a!*e$ 2+stems seem to ru! as a de&"ou'led s+stem 4er!a!de-&Fe%uelta
a!d Fobso!, 199950
& Ar*a!i-atio!s dis'la+ a ,a+ of doi!* ,)i") does!Gt fit ,it) a"tual 'ra"ti"es i! use after
reform$ T)is "ommu!i"ated 'ra"ti"e is "learl+ a "eremo!ial o!e for sear")i!* for more
le*itima"+$ T)is le*itima"+ fits ,it) t)e le*itima"+ used to im'leme!t ma!a*eme!t
"o!trol de%i"es$ T)us, ma!a*eme!t "o!trol de%i"es are im'osed t)rou*) le*itima"+, but
t)e+ also 'rodu"e le*itima"+$
& I!ter!all+, a"tors use de%i"es i! a ,a+ 're%iousl+ u!foresee!$ 8a!a*eme!t tools do !ot
disa''ear e%e! if t)e+ do !ot rea") dis'la+ed aims$ T)e+ defi!e !e, ,a+s of a"tio! a!d
1;
t)us brea< routi!es$ 2ide effe"ts a''ear from t)ese !e, ,a+s of a"tio! a!d ta<e t)e 'la"e
of 're%ious, older side effe"ts$
T)is a!al+sis seems to ex'lai! t)e failure obser%ed duri!* t)e im'leme!tatio! of
'ri%ate se"tor ma!a*eme!t "o!trol de%i"es i! t)e 'ubli" se"tor$ 8a!a*eme!t "o!trol )as to be
ada'ted to t)e "o!text of t)ese or*a!i-atio!s$ A de"ou'li!* bet,ee! dis'la+ed a!d late!t
fu!"tio!s a''ears a!d "reates s'e"ifi"ities for ma!a*eme!t 'ubli" de%i"es$
Concl'sion
Assessme!t of ma!a*eme!t "o!trol de%i"es i! 'ubli" or*a!i-atio!s is a %er+ diffi"ult
tas<$ .e )a%e to sort out t)e "eremo!ial im'a"t of t)eses tools from t)eir real effe"ts,
'redi"table results from u!foresee! results, a!d results alread+ obtai!ed i! t)e 'ri%ate se"tor
from t)ose obtai!ed i! t)e 'ubli" se"tor after ada'tatio! of t)ese tools$
As our bot) "ase studies s)o, us, t)e im'leme!tatio! is sustai!ed b+ a 'ro"ess of
le*itima"+ t)at uses t)e full s"o'e of isomor')ism$ T)e results obtai!ed are 'artiall+
"eremo!ial a!d 'artiall+ real, but ,it) u!'redi"table effe"ts$ A sort of de"ou'li!* "a! be
obser%ed$ 2o, ,e "a!!ot "o!"lude t)at ma!a*eme!t "o!trol s+stems are !ot ,ell used b+
'ubli" or*a!i-atio!s$ It seems t)e 'ubli" or*a!i-atio!s )a%e to "reate a!d use ma!a*eme!t
"o!trol s+stems to a!s,er to t)e "om'lexit+ of t)eir e!%iro!me!t$ T)ese de%i"es ,ill be used
b+ ma!+ a"tors i! 'ubli" or*a!i-atio!s 4offi"ials, te")!i"ia!s, fi!a!"ial 'erso!!el, et"$5$ T)is
resear") does !ot ex'lai! t)e =uestio! of t)e "o!te!t of t)e ma!a*eme!t "o!trol s+stems$ .e
u!dersta!d t)at t)e aim of t)e ma!a*eme!t "o!trol de%i"es used b+ 'ri%ate or*a!i-atio!s is
differe!t i! 'ubli" or*a!i-atio!s be"ause of t)e le%el of *e!eral i!terest$ 3o,e%er, ,e "a!
dis"uss t)e form of ma!a*eme!t "o!trol s+stems i! 'ubli" or*a!i-atio!s$ I!stead of usi!* t)e
ma!a*eme!t "o!trol s+stem "reated b+ 'ri%ate or*a!i-atio!s, s)ould 'ubli" or*a!i-atio!s
i!%e!t t)eir o,! ma!a*eme!t "o!trol s+stems>
Bi#lio.ra+,%
Au"oi! P$ 4199B5, 6T)e ?e, Publi" 8a!a*eme!t0 Ca!ada i! "om'arati%e 'ers'e"ti%e7, I!stitute fort Fesear")
o! Publi" Poli"+$
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T):se 'rLse!tLe R la a"ultL des s"ie!"es L"o!omi=ues et so"iales de lGE!i%ersitL de Ge!:%e$
Barberis P$ 419985, 6T)e ?e, Publi" 8a!a*eme!t a!d a ?e, A""ou!tabilit+7, Pu,lic #dministration, %olume
C6, '$ ;B1&;C0$
Bo+!e A$ G$ 420025, 6Publi" a!d Pri%ate 8a!a*eme!t0 .)atGs t)e /iffere!"e>7 0ournal of Management 1tudies,
!S39, !S1, Ta!%ier, '$ 9C&122$
Bur")ell 2$, Clubb C$, 3o',ood A$, 3u*)es T$ a!d ?a)a'iet T$ 419805, 6T)e roles of a""ou!ti!* i! or*a!i-atio!s
a!d so"iet+7, #ccounting! 2rgani)ations and 1ociety B4150 B&2C$
Car'e!ter V$($ a!d E$3$ ero-$ 420015, I!stitutio!al t)eor+ a!d a""ou!ti!* rule ")oi"e0 a! a!al+sis of four E2
state *o%er!me!tsG dL"isio!s to ado't *e!erall+ a""e'ted a""ou!ti!* 'ri!"i'les, A""ou!ti!*, or*a!i-atio!s
a!d so"iet+, 26, B6B&B96$
/a,so! /$ a!d C$ /ar*ie $ 419995, 6?e, Publi" 8a!a*eme!t$ A! Assessme!t a!d E%aluatio! ,it) Fefere!"e to
ED 3ealt)7, Pu,lic Management, Volume 1, !S;, '$ ;B9&;81$
/emeest:re F$ 420025, 3e contr4le de gestion dans le secteur pu,lic, (G/T, Coll$ 2+st:mes i!a!"es Publi=ues$
/i8a**io P$T$ a!d .$.$ Po,ell 419835, 6T)e iro! "a*e re%isited0 i!stitutio!al isomor')ism a!d "olle"ti%e
ratio!alit+ i! or*a!i-atio!al fields7, #merican sociological review, Vol$ ;8 A'ril, ''$ 1;C&160$
Emer+ N$ et /$ Giau=ue 4200;5, Paradoxe de la gestion pu,li/ue, Editio!s (G3armatta!,
erlie E$ a!d P$ 2tea!e$ 420025, 6C)a!*i!* /e%elo'me!ts i! ?P87, 5nternational 0ournal of Pu,lic
#dministration, %olume 2B, !S12, '$ 1;B9&1;69$
er!a!de-&Fe%uelta Pere-, ($ a!d D$ Fobso!$ 419995$ UFitual le*itimatio!, de&"ou'li!* a!d t)e bud*etar+
'ro"ess0 ma!a*i!* or*a!i-atio!al )+'o"risies i! a multi!atio!al "om'a!+U$ Management #ccounting
.esearch, 10,;, '$383&;0C$
1B
i!*er 8, a!d B$ Fu")at 4199C5, Pour une nouvelle approche du management pu,lic' .6flexions autour de
Michel 7ro)ier! 2Lli Arsla!$
Glor /$ E$ 420015, 63as Ca!ada Ado'ted t)e ?e, Publi" 8a!a*eme!t >7, Pu,lic Management .eview, %olume
3, !S1, '$ 121&130$
3a=ue 2$ 420005 O Im'orta!"e de lGim'utabilitL da!s la !ou%elle a''ro")e de la *ou%er!a!"e 'ubli=ue Q, i!
Fe%ue I!ter!atio!ale des 2"ie!"es Admi!istrati%es, %ol$ 66$
3ood C$ 419915, 6A Publi" 8a!a*eme!t for all 2easo!7, Pu,lic #dministration, %olume 69, !S1, '$ 13&19$
Itt!er C$/$ a!d /$$ (ar<er 419985, 6I!!o%atio!s i! 'erforma!"e measureme!t0 Tre!ds a!d Fesear")
Im'li"atio!s7, Tour!al of 8a!a*eme!t A""ou!ti!* Fesear"), Vol$ 10, 20B&238$
Da'la!, Fobert 2$ a!d ?orto!, /a%id P$ 419925 6T)e Bala!"ed 2"ore"ard & 8easures T)at /ri%e Performa!"e7
8arvard 9usiness .eview$ 1992@ '$ C1&C9$
(e%a!t N$ a!d A$ /e (a Villarmois 420015, O Ari*i!e et dL%elo''eme!t dGu!e mLt)ode de "al"ul des "oVts0 la
mLt)ode des u!itLs de %aleur a9outLe 4EVA5 Q, 7ompta,ilit6 7ontr4le #udit, !o%embre$
(oeffler E$ 4199C5, The Moderni)ation of the Pu,lic 1ector in a 5nternational 7omparative Perspective, 2'e+er$
8erriem &W$ 419995, O (a !ou%elle *estio! 'ubli=ue0 u! "o!"e't m+t)i=ue Q, 3ien 1ocial et Politi/ues,
'ri!tem's, '$ 9B&103$
8e+er T$.$ a!d B$ Fo,a! 419CC5, 6I!stitutio!ali-ed Ar*a!i-atio!s0 ormal 2tru"ture as 8+t) a!d Ceremo!+7,
#merican 0ournal of 1ociology, %ol$83, !S2, 2e'tember, ''$ 3;0&363$
8odell 2$ 4200;5, 6Performa!"e 8easureme!t 8+t)s i! t)e Publi" 2e"tor0 a Fesear") ?ote7, i!a!"ial
A""ou!tabilit+ X 8a!a*eme!t, 20 415, 39&B;$
8o!<s T$ 419985, (a !ou%elle *estio! 'ubli=ue0 boYte R outil ou ")a!*eme!t de 'aradi*me > I! 3a pens6e
compta,le, sous la dire"tio! de 8$ 3uft+, PE, '$ CC&90$
8ul*a! F$ 420005, 6Com'ari!* A""ou!tabilit+ i! t)e Publi" a!d Pri%ate 2e"tors7, Australia! Tour!al of Publi"
Admi!istratio!, Vol$ B9, mars$
AC/E 420035, (a moder!isatio! du se"teur 'ubli"
Au")i, .$ 419C95, UA "o!"e'tual frame,or< for t)e desi*! of or*a!i-atio!al "o!trol me")a!ismsU$ Management
1cience, 2B,9, '$833&8;8$
Pollitt C$ 419935, Managerialism and the pu,lic services, Axford, ED, Bla"<,ell$
Pollitt C$ 4199B5, 6Management Techni/ues for the Pu,lic 1ector: Pulpit and Practice(, 7entre for Management
$evelopment$
Po,er, 8$ 4199C5, T)e Audit 2o"iet+0 Fituals of Verifi"atio!, Axford E!i%ersit+ Press$
Fi""u"i 8$ ?$ 420015, 6T)e O Ald Q Publi" 8a!a*eme!t Versus t)e O ?e, Q Publi" 8a!a*eme!t0 .)ere /oes
Publi" Admi!istratio! it I! > 6, Pu,lic #dministration .eview, %olume 61, !S2, ' 1C2&1CB$
2ai!t&Germai! 8$ 420015, O E!e "o!sL=ue!"e de la !ou%elle *estio! 'ubli=ue0 lGLmer*e!"e dGu!e 'e!sLe
"om'table e! Ldu"atio! Q, %ducation et :rancophonie, Volume 29, !S2$
2"ott .$F$ 4199B5, 5nstitutions and 2rgani)ations, 2a*e$
2i!*) A$ 420035, 6Zuestio!i!* t)e ?e, Publi" 8a!a*eme!t7, Pu,lic #dministration .eview, %olume 63, !S1, '$
116&119$
2!+der .$ a!d E$ .e!*er 420005, O Culti%er %os rLseaux i!%isibles Q, 3%xpansion Management .eview, !S96,
mars, ' @ 6&12$
Terr+ ($ 419985, 6Admi!istrati%e (eaders)i', ?eo&ma!a*erialism, a!d t)e Publi" 8a!a*eme!t 8o%eme!t7,
Pu,lic #dministration .eview, '$ 19;&200$
Erio P$ 419985, O (a *estio! 'ubli=ue au ser%i"e du mar")L Q, I! 3a pens6e compta,le, sous la dire"tio! de 8$
3uft+, PE, '$ 91&12;$
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