La Revue des Sciences Commerciales
Volume 15, Numéro 2, Pages 147-166

Le Contrôle De Gestion Au Sein De L’université Algérienne: Une étude Exploratoire à L’université De Tizi Ouzou

Auteurs : Moula Assia . Daddi Addoun Nacer .

Résumé

Extrapolation of private sector control systems is becoming increasingly necessary with the emergence of new public management. In Algeria, there is a question, first of applicability (consistent with the structures) and the efficiency of these systems implemented. The stakes are high: the complexity of public organizations at large associated with their importance in society (health, education, etc.), increase the risks to their management and motivate the need to master the subject to be able to anticipate tomorrow's problems today. We try to make our contribution by focusing on management control in institutions of higher education in Algeria.

Mots clés

Algerian university; management control; balanced scorecard; performance.