THE FRENCH MUNICIPAL MANAGEMENT CONTROLLER IN THE INSTRUMENTAL PRISM TOWARDS A HYBRID ORGANIZATIONAL ROLE ?

Abstract

This article falls within the fields of public management, sociology and management control. It aims to shed light on the management control function in the municipalities. In this perspective, an analysis of the role of the territorial management controller and his tools based on the academic literature, is presented. Then, a quantitative empirical study on management control in municipalities with more than 20,000 inhabitants is presented: it identifies five types of territorial management controller, namely the strategist, partner, advisor, analyst and hybrid. The role of each type of territorial management controller is then specified. This role, already defined by the variability of organizational size, would be determined by his management tools, vectors of action in the organization.