دور الآليات الحديثة لمراقبة التسيير في تفعيل حوكمة محاسبة الجماعات المحلية - دراسة حالة ولاية المدية

Abstract

The present student aims to elucidate the reality of applying the mechanisms of modern management control in the public sector. The latter is to be done by means of identifying the modern mechanisms to monitor the management applied there. Besides, this research aims to introduce the governance in the public sector and its main principles along with the role played by those mechanisms in activating the governance of the public sector. This studydeals with modern mechanisms of management control in the public sector through addressing the concept of management control and performance measurement in the public sector. It deals also with modern mechanisms for management monitors as well as the concept of governance, its principles, importance, and objectives along with governance in the local public sector. The present research is a field study research that has been accomplished throudistributing a questionnaire to a sample of accounting and finance