This book presents the traditional approaches of management control in public organizations (budgeting, responsibility centers, performance indicators) and the more recent approaches in performance management (activity based costing, process management). Conditions for a successful implementation of those management processes are considered and management principles are drawn from the multiple cases presented in the book.
DEMEESTERE, R. (2005). Le Contrôle de gestion dans le secteur public. LGDJ Lextenso éditions, 224 pages.