Management Control and Performance of Public Enterprises

The missions of public enterprises generally focus on three areas. First, there are primarily economic missions, where the goal is to generate profit. Next, there are primarily social missions, where public satisfaction is the fundamental constraint. Finally, we distinguish missions of a socio-economic nature, where social objectives take precedence over profitability. In this context, how can the management control system help public enterprises perform effectively? This book, drawing on studies conducted at an electricity-generating company in Mali-notably Énergie du Mali (EDM)-and using specific, detailed examples, seeks to shed light on this issue. The book is intended for business managers seeking to master performance indicators, management controllers, students preparing their theses and dissertations in management control, as well as researchers in business management.