AKOTAT, F. (2024) « The difficult introduction of management control systems in local authorities: A literature review of the main constraints », International Journal of Accounting, Finance, Auditing, Management and Economics, 5(3), p. 487–504. Disponible sur: https://ijafame.org/index.php/ijafame/article/view/1340 (Consulté le: 23 octobre 2026).