Conceptual Model of The Role of Territorial Management Controller and Good Governance

Abstract

Purpose: This literature review aims to explore the intersection of management control and good governance at the local level, specifically within territorial authorities. The central purpose is to understand how management control can act as a strategic tool to enhance transparency, efficiency, and accountability in local governance. Method/design/approach: Methodologically, the review involves a comprehensive exploration of academic databases to identify relevant articles, theses, and books on the subject. The synthesis of findings encompasses historical perspectives, theoretical frameworks, and empirical studies, providing a holistic overview of the complex relationship between management control and local governance. Results and conclusion: The review synthesizes findings that reveal the multifaceted nature of good governance, the historical evolution of governance concepts, and the intricate link between management control and organizational strategy. It highlights the various responsibilities of territorial management controllers, encompassing decision support, education, and mediation functions. Research implications: The review suggests future research directions and underscores the practical importance of adapting private sector tools to the public sector while considering the specificities of territorial governance. Socially, effective management control practices are seen as potential enhancers of citizen satisfaction, transparency, and accountability in local governance. Originality/value: The originality and value of the literature review lie in its comprehensive exploration of historical governance evolution, the conceptualization of good governance, and the integration of management control into the public sector. It provides a rich framework for studying their interaction in territorial communities, offering insights that can inform both research and practical applications in local governance.