دراسات اقتصادية
Volume 19, Numéro 1, Pages 130-147
2025-03-09
Contribution Of The Dashboard In Activating The Management Control System In The Territorial Collectivity Case Study Mascara Municipality
Authors : Belmokhtar Malika . Yekkour Ahmed .
Abstract
This study aims to contribute to the dashboard in activating the management control system in the local communities, a case study Mascara Municipality, by examining the extent to which the dashboard is used by the treasurer of the municipality. The importance of the dashboard and revealing the extent of its contribution to improving the management control system in the local communities, as well as clarifying its importance in relying on it in management to control development programs and their effectiveness, as well as identifying financial and accounting gaps and avoiding them, and the main goal is to preserve public money Through the field study, we concluded that there is no awareness among the municipal treasurer of the importance of the dashboard, and this is what makes us believe in the possibility of creating and developing such a facilitation tool. A suggested dashboard model was designed that could be adopted and applied by the municipal treasurer.
Keywords
Dashboard: ; management control ; local communities
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