Management of Innovations in Public Governance: Quality Management System, Management Controlling and Internal Auditing Appropriation

Abstract

The race for performance has led some public service organizations to put in place some management innovations such as the implementation of organizational control. Organizational control is a system, a set of mechanisms and tools such as Quality management system, Management controlling, Internal auditing, etc that affects all levels of the organization (strategic and operational levels), to master the decision-making processes, actions, and results. Those organizational control tools don’t bring all expected effects because they are under-used. Internal auditing is used mainly for compliance procedures, management controlling for budgeting and Quality Management, a system for the prescription of procedures which is only a small percentage of the potential functionalities of these tools used punctually or inducing inappropriate behaviors. Those behaviors deprive these organizations of a significant source of synergies and performance. Those observations led to the questions of change management, learning organization, etc that can be included in a general question of appropriation of controlling tools considering Simultaneity Dimension (Simultaneous deployment of those tools), an original dimension little studied in research on appropriation and which corresponds more to the reality of those companies. Appropriation refers to two conceptions. Appropriation as a process inducing the acquisition of knowledge or behaviors concerning an object. Appropriation as a state which implies the assessment of the gap between how an object is integrated by users and its conceptual definition. Appropriation implies consistency between an object and its use. This research is a multiple case study comparing 3 companies, which allowed the enrichment of the appropriation model proposed by De Vaujany (2006) by specifying the predictive factors affecting each of the phases of this process of appropriation of control tools (Internal Auditing, Management controlling and Quality Management System) including the impact of simultaneity in the context of public service organizations in Morocco. For managerial use, those models constitute a frame or a diagnosis methodology to assess the appropriation of organizational control tools for the stimulation of their usage and therefore improve the multidimensional performance of the public service and citizen’s satisfaction. Keywords: appropriation, simultaneity, integrated system, organizational control, public governance, public management.

The impact of governance quality on central bank’s independence

“…Studying the influence of the quality of public administration on economic processes should consider that its global principles remain stable. However, their practical implementation is accompanied by a significant level of innovation (Baldi, 2020), which requires constant adaptation of the interaction of economic and political systems. It has been confirmed that digital transformations significantly affect the level of macroeconomic stability (Tiutiunyk et al, 2021).…”

Perception of Essence of Controlling and Its Use in Manufacturing Enterprises in Time of Crisis: Does Controlling Fulfill Its Essence?

“…Analysis of the controlling application in logistic processes was carried out by Behúnová et al (2020) and Ulewicz et al (2014), Dobrovič et al (2019), who studied this issue in relation to quality controlling. The area of quality controlling was also dealt in the work of Shen and Chen (2020), Bieńkowska (2021) and Baldi (2020). Interesting are also studies that point to the potential of human resource controlling.…”