المقريزي للدراسـات الاقتصادية والمـالية
Volume 9, Numéro 1, Pages 508-527
2025-06-01

Investigating The Prerequisites Of Implementing Management Control System Tools In Public Sector Institutions



Authors : Mehrez Abdelkadir .

Abstract

Abstract: This paper seeks to determine whether public sector institutions in Algeria have the basic prerequisites required to implement management control system tools. it examines four key types of institutions : education, healthcare, vocational training, and local collectivities. This study employed a descriptive approach, using a researcher-designed questionnaire. The findings indicated that prerequisite were sufficient for implementing control management tools, specifically, cost management and dashboards, as perceived by the surveyed sample. Résumé: Cet article vise à évaluer si les institutions publiques algériennes (notamment dans les domaines de l’éducation, de la santé, de la formation professionnelle et des collectivités locales) disposent des conditions nécessaires à l’implémentation d’outils de contrôle de gestion. Une étude descriptive, basée sur un questionnaire, a révélé que l’échantillon interrogé considère ces conditions comme étant réunies, en particulier pour la gestion des coûts et la mise en place de tableaux de bord.

Keywords

management control system ; public management ; public control management ; public institutions ; management accounting ; système de contrôle de gestion ; gestion publique ; contrôle de gestion dans le secteur public ; institutions publiques ; comptabilité de gestion

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