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://revue.ijafame.com/index.php/home/article/view/1289 (Consulté le: 28 octobre 2026).