The Use of Management Control Tools in The Performance Management of Decentralized Local Authorities: An Analysis Using Boundary Object Theory

ABSTRACT : This article addresses an issue that has been little explored in the literature, namely the use of management control tools in steering the performance of decentralized local authorities. The existing literature shows a lack of work on the effective use of management control tools in the performance management of DTCs. Thus, the aim of this research is to identify the management control tools used in decentralized territorial authorities (CTD) and to analyze their use in performance management. The article is based on a diversified literature review that addresses various aspects related to management control in public organizations, and mobilizes border-object theory to better understand the challenges of appropriating these tools in a context of decentralization and public management. The study adopts an exploratory qualitative approach based on multiple case studies of 12 CTDs in Cameroon. The results show that CTDs use a variety of management control tools, albeit unevenly. Effective appropriation of these tools remains a major challenge. Despite their important role in performance management, their use is influenced by organizational, institutional and political factors. This study provides a better understanding of the concrete uses of management control tools in the specific context of CTDs.