Budgetary logic at the service of management control in the public sector
DOI:
https://doi.org/10.23882/emss24081Keywords:
Budget, Management control, budget control, public sector, Budget practicesAbstract
The budgetary logic dominates the management tools used in the public sector. Since the adoption of results-based management and the organic law relating to the finance law, budgetary practices are constantly evolving in order to respond to new requirements and managerial orientations. Through this article we will highlight the theoretical framework of budgetary practice in public establishments. In a second part, we will conduct a quantitative study using the SPSS software which will allow us to understand the existing relationships between the different management control tools while shedding light on the prospects for development.
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