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

Nabil Baldi

doi:10.21272/mmi.2020.2-07

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.

Highlights

Public services are among the most controlled organizations by regulation authorities, by investors, by customers/ users or their representatives etc (Quach, et al, 2020; Brignall & Modell, 2000)
Numerous attitudes indicate a certain difficulty of application such as: 1. Underuse of the functionalities of organizational control tools: internal auditing which allows the Development and updating of benchmarks, to carry out Audit tests, to issue Recommendations (Reports, FRAP, monitoring of action plans, etc), to Measure effectiveness, to assess risks, to provide Advice, is used only for compliance audits
The research question is as follows: What are the factors that stimulate the appropriation of the organizational control tools deployed simultaneously within public service companies? To answer this question, the following subsidiary questions should be addressed: what are the implemented functionalities? Is the organizational configuration compatible with the environment in which the organization operates? does this promote the appropriation of organizational control tools? What are the means available and how to assess the level and the quality of appropriation? The purpose of this research is to make intelligible the process of appropriation in the context of public service organizations in Morocco by proposing specific schemes for the appropriation of organizational control tools deployed simultaneously

Summary

Introduction

Public services are among the most controlled organizations by regulation authorities, by investors, by customers/ users or their representatives etc (Quach, et al, 2020; Brignall & Modell, 2000). The research question is as follows: What are the factors that stimulate the appropriation of the organizational control tools deployed simultaneously within public service companies?

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Conclusion