International Journal of Accounting, Finance, Auditing, Management and Economics (IJAFAME)
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    Diversity Management in the Small and Medium Sized enterprises: A study applied in the Littoral Region of Cameroon

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    SME in Cameroon is known as the “corner-stone” of the economy. At the same time, just as the troubling environment conditions the execution of their activities smoothly, so do they become resistant. This piece of work aims to assess the effects of diversity management on the SMEs in Cameroon. To guide ourselves towards achieving this objective, we asked the question, in what way does diversity management affect the SME? In our attempt to answer this question, we opted for a qualitative research approach with inductive reasoning. To be logical, our population of study is made of any SME mindless of its domain of activities within the littoral region of Cameroon and our sampled population is made up of the proprietors and/or the main human resource persons in these enterprises, making a total of six participants retained in this study due to saturation, thanks to the use of an interview guide for data collection; administered through face-to-face contact with the aid of an audio recorder. The collected data were analyzed manually based on thematic analysis. The results from the analysis show that : gender (100%), generational diversity (100%), ethnic and cultural diversity (100%), family status (60%), and inclusion of persons with disabilities (35%), are the main mechanisms of diversity management that are mostly practiced, and at the same time, they have different effects in the SME in Cameroon. This piece of work is limited only to sole SMEs in their domain of activity, which could lead to a multiplication of each case in a further study. To this effect, the different top resource persons in the SME should respect the stipulations of the Cameroon labor code against the practice of discrimination against workers, especially persons with disabilities. At the same time, the workers should be able to distinguish between the workplace and the areas of influence of their traditional titles, except in family-owned SMEs.   Keywords: Diversity, Management, SME JEL Classification: I31 Type of paper: Empirical researchLes PME au Cameroun sont connues comme la « pierre angulaire » de l'économie. Au moment où l'environnement trouble les conditionne dans l'exécution de leurs activités, au point de les rendre résistantes. L'objectif de ce travail est d'évaluer les effets de la gestion de la diversité dans les PME au Cameroun. Pour nous orienter vers cet objectif, nous avons posé la question suivante : de quelle manière la gestion de la diversité affecte-t-elle la PME ? En essayant de répondre à cette question, nous avons opté pour une approche de recherche qualitative avec un raisonnement inductif. Dans un souci de logique, notre population d'étude est constituée des PME de la région littorale du Cameroun, sans tenir compte de leur domaine d'activités. Notre population échantillonnée est composée des propriétaires et/ou des principales personnes ressources humaines de ces entreprises pour un nombre de six participants retenus dans cette étude en raison de la saturation, grâce à l'utilisation d'un guide d'entretien pour la collecte de données administré par un contact en face à face à l'aide d'un enregistreur audio. Les données collectées ont été analysées manuellement sur la base d'une analyse thématique. Les résultats de l'analyse montrent que : le genre (100%), la diversité générationnelle (100%), la diversité ethnique et culturelle (100%), la situation de famille (60%) et l'inclusion des personnes handicapées (35%) sont les principaux mécanismes de gestion de la diversité qui sont le plus souvent pratiqués. En même temps, ils ont leurs effets différents dans la PME au Cameroun. Ce travail est limité uniquement aux SME dans leur domaine d'activité. Cette étude pourrait procéder à une multiplication de chaque cas dans une étude ultérieure. À cet effet, les différentes personnes les plus qualifiées dans la PME devraient respecter les dispositions du code du travail camerounais contre la pratique de la discrimination à l'égard des travailleurs, en particulier des personnes handicapées. Dans le même temps, les travailleurs devraient être en mesure de distinguer le lieu de travail et les domaines d'influence de leurs titres traditionnels, sauf dans les PME familiales.   Mots-clés : Diversité, Gestion, PME JEL Classification : I31 Type du papier : Recherche Empiriqu

    L’impact de la démarche qualité sur la performance du secteur public : Essai de conception d’un modèle conceptuel

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    In recent years, the quality approach has been increasingly implemented in public organizations, despite originating from the private sector, particularly in the field of industrial production where economic principles prevail. Implementing this approach in the public sector, which is subject to a philosophy of public management, is a complex task requiring contextualization and adaptation of models, tools, and methods imported from the private sector. The impact of implementing the quality approach on performance has been the subject of numerous studies in the management sciences literature. The majority of findings in this area confirm a direct correlation between quality practices and performance. This article aims firstly to provide a theoretical overview of the quality approach and performance in the context of the public sector, particularly regarding concepts, models, and determinants. Secondly, it seeks to examine the relationship between these two approaches. The results of this research highlight a conceptual model to assess the impact of quality approach components that have a positive effect on public sector performance.   Keywords: quality approach, performance, public sector, public management. Classification JEL: M10, D73 Paper type: Theoretical ResearchAu cours de ces dernières années, la démarche qualité s’implante de plus en plus dans les organisations publiques, alors qu’elle est issue du secteur privé, en particulier du domaine de la production industrielle où les principes économiques prévalent. La mise en place de cette démarche dans le secteur public, soumis à une philosophie de gestion publique, est une tâche complexe qui nécessite une contextualisation et une adaptation des modèles, des outils et des méthodes importés du secteur privé. L’impact de la mise en place de la démarche qualité sur la performance a fait l’objet à de nombreuses recherches dans la littérature des sciences de gestion. La majorité des résultats des travaux traitant cette thématique confirment l’existence d’une corrélation directe entre les pratiques de la qualité et la performance. Cet article vise premièrement à présenter, un éclairage théorique sur la démarche qualité et la performance dans le contexte du secteur public, notamment en ce qui concerne les concepts, les modèles, et les déterminants. Deuxièmement, il cherche à examiner la relation entre ces deux approches. Les résultats de cette recherche mettent en évidence un modèle conceptuel pour évaluer l’impact des composants de la démarche qualité qui exercent un effet positif sur la performance de secteur public.   Mots clés : démarche qualité, performance, secteur public, management public JEL Classification : M10, D73 Type du papier : Recherche Théoriqu

    La gamification pédagogique en classe de FLE : une voie vers l’optimisation de l’expression orale de l’apprenant

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    This article proposes a reflection on the use of gamification as a pedagogical tool to improve the oral expression of learners in French as a foreign language (FLE). It is part of a research project whose main objective is to verify the contribution of playful activities in oral teaching and learning. Our study took place in a Moroccan public primary school in the Oujda-Angad provincial district, specifically in the sixth-grade class. To do this, we adopted an experimental approach to assess the impact of a set of playful oral activities on the oral expression of learners in our control group. We used a mixed-methodological approach, combining quantitative and qualitative methods, to analyze the collected data. Thus, this article reveals that pedagogical gamification of traditional oral activities in the sixth-grade primary classroom is a valuable means of promoting oral expression in FLE learners. Given its positive contribution to the learning process, playfulness enhances the acquisition of targeted skills by allowing learners to engage with FLE in a more effective manner. Additionally, playfulness could also counteract classroom boredom and bring about renewed enthusiasm among learners for learning situations and activities proposed, thereby contributing to the innovation of the pedagogical model adopted in FLE classrooms, with the aim of improving academic success and making school more attractive   Keywords : gamification- oral expression- FLE classrooms- student- playful activity. JEL Classification : M15 Paper type : Empirical researchCet article propose une réflexion sur l'utilisation de la gamification comme outil pédagogique pour améliorer l’expression orale des apprenants en français comme langue étrangère (FLE). Il fait partie d’une recherche qui s’assigne comme objectif principal la vérification de l’apport de l’activité ludique dans l’enseignement-apprentissage de l’oral. Nous avons pris comme terrain d’étude l’école primaire publique marocaine de la direction provinciale Oujda-Angad, plus particulièrement la classe de 6ème année. Pour ce faire, nous avons adopté une approche expérimentale afin de vérifier l’impact d’un ensemble d’activités orales ludiques sur l’expression orale des apprenants constituant notre groupe témoin. Nous avons utilisé une approche méthodologique mixte, combinant des méthodes quantitatives et qualitatives, pour analyser les données collectées. Ainsi, cet article révèle que la gamification pédagogique des activités classiques orales en classe de la sixième année primaire est un gage précieux de sollicitation de l’expression orale de l’apprenant en FLE. Vu sa contribution positive dans le processus d’apprentissage, le ludique favorise l’acquisition des compétences visées en permettant à l’apprenant de s’approprier le FLE d’une manière plus efficace. A cela s’ajoute, que le ludique pourrait également lutter contre l’ennui scolaire et apporter un enthousiasme nouveau des apprenants face aux situations d’apprentissage et aux activités proposées et, par conséquent, contribuer à l’innovation du modèle pédagogique adopté en classe de FLE, dans le but d’améliorer la réussite scolaire et rendre l’école plus attractive.   Mots clés :  gamification- expression orale-classe de FLE-apprenant-activité ludique Classification JEL : M15 Type de l’article : recherche appliqué

    The dynamics of the establishment of Multinational Firms in Morocco: new geopolitical and geoeconomic factors

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    Today we see that geopolitical and geoeconomic factors play an important role in the location choices of multinational firms in Morocco in a globalized context. Political stability, strategic alliances, and strategic positioning play a fundamental role in determining the establishment strategies of these firms in Morocco. Over the past decades, Morocco has emerged as a preferred destination for foreign investments, attracting many multinational corporations across various economic sectors. This trend is part of a global context of reconfiguring economic and political relationships, where geopolitical and geo-economic factors increasingly influence the strategic choices of companies. In this perspective, our article aims to explore the complex mechanisms that underlie the decisions of multinational corporations to establish a presence in Morocco, with a particular emphasis on geopolitical and geo-economic influences. We will seek to understand how regional and global dynamics, diplomatic relations, trade agreements, and local economic characteristics interact to shape the strategic choices of companies seeking new markets and profitable partnerships. This study aims to explain the role of geopolitical and geoeconomic factors in the choice of multinational firms in Morocco as a destination for their establishment. In this sense, how do geopolitical and geoeconomic factors determine the implementation strategies of multinational firms in Morocco? To answer this question, we carried out a qualitative study with semi-directive interviews with 10 experts in geopolitics and geoeconomics and 12 business leaders operating in Morocco. Through a content analysis, our result shows the importance of geopolitical and geoeconomic factors in the location choices of multinational firms in Morocco. These firms seem to be attracted by the country's strategic geopolitical position, political stability, international alliances and economic advantages   Keywords: Multinational Firms; geopolitics; geoeconomics; Morocco, globalization. Classification JEL: F23 Paper type: Empirical ResearchToday we see that geopolitical and geoeconomic factors play an important role in the location choices of multinational firms in Morocco in a globalized context. Political stability, strategic alliances, and strategic positioning play a fundamental role in determining the establishment strategies of these firms in Morocco. Over the past decades, Morocco has emerged as a preferred destination for foreign investments, attracting many multinational corporations across various economic sectors. This trend is part of a global context of reconfiguring economic and political relationships, where geopolitical and geo-economic factors increasingly influence the strategic choices of companies. In this perspective, our article aims to explore the complex mechanisms that underlie the decisions of multinational corporations to establish a presence in Morocco, with a particular emphasis on geopolitical and geo-economic influences. We will seek to understand how regional and global dynamics, diplomatic relations, trade agreements, and local economic characteristics interact to shape the strategic choices of companies seeking new markets and profitable partnerships. This study aims to explain the role of geopolitical and geoeconomic factors in the choice of multinational firms in Morocco as a destination for their establishment. In this sense, how do geopolitical and geoeconomic factors determine the implementation strategies of multinational firms in Morocco? To answer this question, we carried out a qualitative study with semi-directive interviews with 10 experts in geopolitics and geoeconomics and 12 business leaders operating in Morocco. Through a content analysis, our result shows the importance of geopolitical and geoeconomic factors in the location choices of multinational firms in Morocco. These firms seem to be attracted by the country's strategic geopolitical position, political stability, international alliances and economic advantages   Keywords: Multinational Firms; geopolitics; geoeconomics; Morocco, globalization. Classification JEL: F23 Paper type: Empirical Researc

    La rente des ressources naturelles et croissance économique en Afrique : Le rôle des canaux de transmission

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    The aim of this article is to assess the effects of natural resource rents on economic growth in Africa, based on various transmission channels such as: trade openness, foreign direct investment, institutional quality and human capital. Based on a sample of 44 African economies over the period 2002-2022, we used the Generalized Method of Moments (GMM) developed by (Arellano and Bond, 1991). As main results, natural resource rents do not have a significant direct influence on economic growth in Africa, the relationship between natural resource rents and economic growth is conditioned by trade openness, human capital (education and health), corruption control, political stability and regulatory quality.   Key words: Natural resource rents, Africa, economic growth, transmission channels. Classification JEL : O22 Paper type: Empirical ResearchCet article vise à évaluer les effets de la rente des ressources naturelles sur la croissance économique en Afrique en s’appuyant sur les différents canaux de transmission comme : l’ouverture commerciale, les investissements directs étrangers, la qualité des institutions, et le capital humain. À partir d’un échantillon de 44 économies africaines sur la 2002-2022, nous avons fait usage de la Méthode des Moments Généralisés (GMM) développée par (Arellano et Bond, 1991). Comme principaux résultats, la rente des ressources naturelles n’a pas une influence directe significative sur la croissance économique en Afrique, la relation entre la rente des ressources naturelles et la croissance économique est conditionnée par l’ouverture commerciale, le capital humain (éducation et santé), la maitrise de la corruption, la stabilité politique et la qualité de la régulation.   Mots clés : Rente des ressources naturelles, Afrique, croissance économique, canaux de transmission.JEL Classification : O22 Type du papier : Recherche empiriqu

    Effets du suivi des entreprises cotées en bourse par les analystes financiers : une revue de littérature

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    The amount of information available in the financial markets is vast and cannot be interpreted by every investor. Financial analysts collect, analyse and publish reports and recommendations on listed companies. The impact of financial analysts' coverage of listed companies has been extensively discussed in several markets. The literature has focused on the informational value of financial analysts' reports for both investors and the companies they cover. Various studies (Barber et al., 2001; Bellando et al., 2016; Kecskés et al., 2016; Moshirian et al., 2009; D. B. Vukovic et al., 20-21; Womack, 1996) have found that financial analysts' publications are valuable in the eyes of investors and help to guide investment decisions. For the listed company, coverage and monitoring by financial analysts could have a number of positive effects that could help improve its liquidity and even its survival on the stock market. According to the literature, financial analysts' reports reduce information asymmetries both between the monitored company and investors and between different categories of investors. They reduce agency costs between majority and minority shareholders. Their publication would also improve the informational efficiency of the market. In this article, we attempt to provide a narrative literature review of the main studies that have highlighted the impact of financial analysts' coverage and monitoring of firms. We focus on the value of coverage to the firm rather than to investors.   Keywords: Analyst coverage, informative content, recommendations, efficient market hypothesis, information asymmetry. JEL Classification : G14 Paper type: Theoretical Research Le flot d'informations disponibles sur les marchés financiers est abondant et ne peut être interprété par tout investisseur. Les analystes financiers collectent, analysent et publient des rapports et recommandations sur des entreprises cotées. L’impact de la couverture des entreprises cotées par les analystes financiers a été longuement traité, et ce sur plusieurs marchés. La littérature s’est intéressée à la valeur informationnelle des rapports des analystes financiers aussi bien pour les investisseurs que pour l’entreprise suivie.  Différentes études (Barber et al., 2001; Bellando et al., 2016; Kecskés et al., 2016; Moshirian et al., 2009; D. B. Vukovic et al., 2021; Womack, 1996) ont pu relever que les publications des analystes financiers avaient de la valeur aux yeux des investisseurs et permettent d’orienter la décision d’investissement. Pour l’entreprise cotée, la couverture et le suivi par les analystes financiers pourraient avoir un certain nombre d’effets positifs qui peuvent concourir à l’amélioration de sa liquidité et voire même sa pérennité sur le marché boursier. La littérature stipule que les rapports des analystes financiers permettraient de réduire les asymétries d’informations aussi bien entre l’entreprise suivie et les investisseurs qu’entre les différentes catégories des investisseurs. Ils permettraient de réduire les coûts d’agence entre actionnaires majoritaires et minoritaires. Leurs publications seraient également capables d’améliorer l’efficience informationnelle du marché. Dans cet article, nous essayerons de dresser une revue de littérature narrative des principaux travaux qui ont mis en exergue les impacts de la couverture et le suivi des entreprises par les analystes financiers. Nous nous focalisons sur la valeur de la couverture pour l’entreprise plutôt qu’aux yeux des investisseurs.   Mots clés : Analystes financiers, recommandations, asymétrie d’information, liquidité, efficience informationnelle. Classification JEL:  G14 Type de l’article : Recherche théorique

    The consumer in the light of experimental economics from investigation to neuronal analysis

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    Experimental economics has sparked a revolution against the neoclassical theory of microeconomic consumption by aiming to uncover the motivations driving consumer choice. Unlike the traditional approach, which portrays humans in a normative, abstract, and mechanistic manner, experimental economics leverages advancements in technology and methodology. These advancements enable researchers to subject human behavior to experimentation under adjustable and controlled conditions, thereby challenging the validity of the homo economicus postulates, most of which are found to be inaccurate. Furthermore, the progress in this field is propelled by neuroscience, which aids specialists in understanding behavior by correlating it with brain activities. The primary objective of this article is to trace the evolution toward modeling consumer behavior, illuminated by the insights of experimental economics.   Keywords: Experimental economics; investigation; neuroeconomics; behaviour ; consumer. Classification JEL:  D12 Paper type: Theoretical ResearchAfin de détecter les motivations du choix du consommateur, l’économie expérimentale révolutionne contre la théorie néoclassique de la consommation microéconomique ; qui ne traite l’être humain que d’une manière normative, abstraite et robotique ; tout en profitant du développement technique et technologique dans le domaine, ce qui a permis de soumettre l’être humain à l’expérimentation sous des conditions modifiables et contrôlables  aboutissant la vérification des postulats de l’homoéconomicus qui sont infirmés dans leur majorité, ainsi la poursuite de ce progrès est assurée par la neuroscience qui a aidé les spécialistes à comprendre le comportement à travers son lien de corrélation avec les activités cérébrales, en effet le but de cet article est de tracer la trajectoire aboutissant à la modélisation du comportement du consommateur en bénéficiant sous lumière de l’économie expérimentale.   Mots clés : économie expérimentale, investigation, économie neuronale, comportement du consommateur JEL Classification : D12 Type du papier : Recherche Théoriqu

    Contribution de la gestion des connaissances a la compétitivité de l’entreprise marocaine : étude empirique

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    In recent years, several theories have been put forward for the practice of KM. However, given the abstract nature of the field, there is little consensus on the components and modes of knowledge management. Much current research focuses on one or a few organizational elements of knowledge management. The critical and fundamental relationships between all elements are often overlooked. The need for theories, principles and empirical methods for knowledge management is widely recognized in the existing management literature. Thus, the main motivation of this research is to develop a broad model in the form of a holistic framework for corporate knowledge management and to highlight the tangible impacts of knowledge management on the competitiveness of Moroccan companies’ subject of the study carried out in 2019/2020 and to present the challenges of Knowledge management and contributed to a good understanding of the benefits of KM for the company. The research study is carried out with an interpretative paradigm and the non-demonstrative induction approach with a questionnaire research strategy to explore and describe various factors influencing the practice of knowledge management in organizations. The results of this research revealed a significant relationship between knowledge management and competitiveness through the establishment of a culture of sharing and recognition promoting increased productivity of employees, through the involvement of customers in the process of product development and strengthens their loyalty, considerable efficiency of the innovation process due to capitalization on good R/D project management practices and improved decision-making.   Keywords: Knowledge management; culture of sharing; intellectual capital; competitiveness. Classification JEL: M41 Paper type: Empirical ResearchAu cours des dernières années, plusieurs théories ont été avancées pour la pratique de GC. Cependant, étant donné la nature abstraite du domaine, il y a peu de consensus sur les composants et les modes de gestion des connaissances. Plusieurs recherches actuelles portent sur un ou quelques éléments organisationnels de la gestion des connaissances. Les relations critiques et fondamentales entre tous les éléments sont souvent ignorées. Le besoin de théories, principes et méthodes empiriques pour la gestion des connaissances est largement reconnu dans la littérature existante sur la gestion. Ainsi, la motivation principale de cette recherche est de développer un modèle large sous la forme d'un cadre holistique pour la gestion des connaissances d'entreprise et de mettre en lumière les retombées tangibles de la gestion des connaissances sur la compétitivité des entreprises marocaines, sujet de l’étude réalisée en 2019/2020 et de présenter les défis du Knowledge management et de contribué à une bonne compréhension des bénéfices de la GC pour l’entreprise. L'étude de recherche est réalisée avec un paradigme interprétatif et la démarche d’induction non démonstrative avec une stratégie de recherche par questionnaire permettant d’explorer et de décrire divers facteurs influençant la pratique de la gestion des connaissances dans les organisations. Les résultats de ce travail de recherche ont révélé une relation significative entre la gestion des connaissances et la compétitivité à travers l’instauration d’une culture de partage et de reconnaissance favorisant une productivité accrue des collaborateurs, par l’implication des clients dans le processus de développement des produits et renforce leurs fidélités, une efficacité considérable du processus d’innovation due à la capitalisation sur les bonnes pratiques de gestion de projet de R/D et l’amélioration de la prise de décision.          Mots clés : Gestion des connaissances ; culture de partage ; capital intellectuel ; compétitivité. JEL Classification : M41 Type du papier : Recherche Empirique &nbsp

    Social media and consumer impulse buying: A Systematic Review of Literature

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    With the growth of Web 2.0 and the use of Internet communications, social media has become a major influencer of consumer behavior. These platforms have changed significantly how consumers make purchase decisions. Social media and Web 2.0 technologies have gained immense popularity worldwide, attracting users of all ages. Companies are now exploring these technologies as useful tools for enhancing customer interaction. To achieve this, businesses have been utilizing social media in various scenarios to connect with customers in ways including easing information search, promoting engagement, and optimizing customer purchasing behavior. Unsurprisingly, the related challenges of social media marketing have drawn the attention of academics and researchers to further the understanding of these phenomena. The purpose of this article is to investigate the relationship between social media usage and consumer impulse buying. Through a systematic review, we aim to present the current state of literature in this field and analyze the extent to which social media platforms can stimulate unplanned purchases. Using systematic searches of articles published in Scopus, Web of Science, and Springer Link, 64 journal articles were selected for the review. Our findings indicate six research themes: (1) antecedents of impulsive buying on social media, (2) the role of personality traits in impulsive Buying on social media (3) the impact of COVID-19 on impulsive buying and social media use, (4) role of Social Media Influencers, (5) impulsive buying on social commerce platforms and (6) consumer cultural and generational differences. Different research gaps have been identified and future research directions are provided in terms of theory, context, and methodology.   Keywords: Impulsive buying, social media, systematic literature review, consumer behavior. JEL Classification: M31 Paper type: Theoretical ResearchWith the growth of Web 2.0 and the use of Internet communications, social media has become a major influencer of consumer behavior. These platforms have changed significantly how consumers make purchase decisions. Social media and Web 2.0 technologies have gained immense popularity worldwide, attracting users of all ages. Companies are now exploring these technologies as useful tools for enhancing customer interaction. To achieve this, businesses have been utilizing social media in various scenarios to connect with customers in ways including easing information search, promoting engagement, and optimizing customer purchasing behavior. Unsurprisingly, the related challenges of social media marketing have drawn the attention of academics and researchers to further the understanding of these phenomena. The purpose of this article is to investigate the relationship between social media usage and consumer impulse buying. Through a systematic review, we aim to present the current state of literature in this field and analyze the extent to which social media platforms can stimulate unplanned purchases. Using systematic searches of articles published in Scopus, Web of Science, and Springer Link, 64 journal articles were selected for the review. Our findings indicate six research themes: (1) antecedents of impulsive buying on social media, (2) the role of personality traits in impulsive Buying on social media (3) the impact of COVID-19 on impulsive buying and social media use, (4) role of Social Media Influencers, (5) impulsive buying on social commerce platforms and (6) consumer cultural and generational differences. Different research gaps have been identified and future research directions are provided in terms of theory, context, and methodology.   Keywords: Impulsive buying, social media, systematic literature review, consumer behavior. JEL Classification: M31 Paper type: Theoretical Researc

    The difficult introduction of management control systems in local authorities: A literature review of the main constraints

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    Local authorities, like all public organizations and services, have gradually come under pressure to shift their operations from an administrative to a more managerial logic. Traditionally administered based on a priori budget allocation, and framed by regulations that protect their operations, the transformation of local authorities took place in the early 1990s against a backdrop of emerging trends in new public management. The main aim of the LOLF (french acronym for “organic law on the finance laws”) was to establish a genuine performance culture within the administration and to make public management more efficient. This has resulted in a profound change in operating methods throughout the State's public services, and a sharp increase in the need for management tools and trained personnel. Local authorities have not escaped this wave, and have seen their operating principles change. Local authorities are an obvious example of an organization whose mode of operation and objectives make cybernetic control methods unsuitable. In his view, the local authority cannot be the object of cybernetic control or an alternative model of the "organized anarchy" type. Indeed, this is an extreme case of organization in which power is widely distributed between different groups pursuing widely divergent objectives, making it difficult to achieve measurable performance in quantitative terms. This paper shows that management control is an important means of steering the performance of local authorities, it also highlights that the specific features of local authorities - such as ambiguity over both the expression and definition of objectives, the double production function of local authorities, and their multiple modes of action, etc. – need to be taken into consideration as sources of difficulty in setting up management control systems within these entities.   Keywords: local authorities, management control system, performance, new public management. JEL Classification: H11, H00, H79, M00, M10, M19, M40, M49, M48 Paper type: Theoretical ResearchLocal authorities, like all public organizations and services, have gradually come under pressure to shift their operations from an administrative to a more managerial logic. Traditionally administered based on a priori budget allocation, and framed by regulations that protect their operations, the transformation of local authorities took place in the early 1990s against a backdrop of emerging trends in new public management. The main aim of the LOLF (french acronym for “organic law on the finance laws”) was to establish a genuine performance culture within the administration and to make public management more efficient. This has resulted in a profound change in operating methods throughout the State's public services, and a sharp increase in the need for management tools and trained personnel. Local authorities have not escaped this wave, and have seen their operating principles change. Local authorities are an obvious example of an organization whose mode of operation and objectives make cybernetic control methods unsuitable. In his view, the local authority cannot be the object of cybernetic control or an alternative model of the "organized anarchy" type. Indeed, this is an extreme case of organization in which power is widely distributed between different groups pursuing widely divergent objectives, making it difficult to achieve measurable performance in quantitative terms. This paper shows that management control is an important means of steering the performance of local authorities, it also highlights that the specific features of local authorities - such as ambiguity over both the expression and definition of objectives, the double production function of local authorities, and their multiple modes of action, etc. – need to be taken into consideration as sources of difficulty in setting up management control systems within these entities.   Keywords: local authorities, management control system, performance, new public management. JEL Classification: H11, H00, H79, M00, M10, M19, M40, M49, M48 Paper type: Theoretical Researc

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