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Résumé Si d'aucuns ont tenté d'examiner les tendances transnationales dans les systèmes de mesure de la performance (PMS, « performance measurement systems ») utilisés par les gouvernements locaux, très peu d'efforts systémiques ont été réalisés afin d'identifier les similarités et les différences entre ceux-ci. Dans le présent article, nous tentons de mieux comprendre les variables que les chercheurs doivent prendre en compte lorsqu'ils comparent les caractéristiques de l'adoption et de la mise en œuvre de PMS dans différents pays au niveau local. Plus précisément, nous élaborons un cadre de référence afin de démontrer que l'intersection entre le niveau de régime de performance, les types de relations intergouvernementales et enfin le type de mesures prises en compte dans le PMS utilisé, déterminent un « contexte de mesure de la performance » particulier qui influence la comparabilité. Nous proposons ensuite une justification empirique de ce cadre de référence en comparant l'Italie et le Michigan (États-Unis). Pour les praticiens et les analystes, ce cadre constitue un moyen de faciliter des comparaisons efficaces entre différentes zones de service à des fins de recherche appliquée et d'apprentissage organisationnel. Remarques à l'intention des praticiens Si les analyses comparatives sont une pratique de plus en plus répandue au sein des gouvernements locaux et ce à différentes fins (par ex., information des citoyens, définition d'objectifs dans les processus de budgétisation, évaluation du personnel), elles se limitent généralement à des comparaisons au sein d'un seul et même pays. Dans le présent article, nous cherchons à mieux comprendre les variables que les praticiens doivent prendre en compte lorsqu'ils comparent les gouvernements locaux dans différents pays à l'échelon local. Ces variables sont les suivantes : le niveau du régime de performance, les types de relations intergouvernementales et l'objet des systèmes de mesure de la performance utilisés, y compris les différents types de mesures. Nous examinerons ces questions, qui sont à la base d'un cadre conceptuel qui aidera les praticiens à comprendre la comparabilité des systèmes de performance des gouvernements locaux entre différents pays.

While some attempt has been made to address cross-national trends in performance measurement systems (PMSs) in local governments, very few systemic efforts have been attempted to uncover similarities and differences. This article seeks to advance the understanding of the variables researchers should consider when comparing the adoption characteristics and process of PMSs across countries at the local level. Specifically, a framework is constructed to argue that the intersection of the level of performance regime, the types of intergovernmental relationships and the focus of PMS in use on the different types of measure, shape a specific `performance measurement context' that affects comparability. The framework is then empirically motivated by a comparison between Italy and Michigan, USA. For practitioners and analysts, the framework is a tool to guide effective comparisons across service areas for applied research and organizational learning purposes.Points for practitioners While benchmarking has become an increasingly used practice by local governments for various purposes — e.g. disclosure to citizens, definition of targets in budgeting processes, personnel evaluation — its domain is usually limited to comparisons within the same country. This article seeks to advance the understanding of the variables practitioners should consider when comparing local governments across countries at the local level. They are: the level of performance regime, the types of intergovernmental relationships and the focus of performance measurement systems in use including the different types of measures. These are discussed in the article and are the basis of a conceptual framework that will assist practitioners in understanding the comparability of local governments' performance systems across countries.

1. The context for management control systems in local governments -- 2. Management control systems : an overview -- 3. Barriers to effective management control in local governments -- 4. The structure for management control -- 5. Programming -- 6. Budgeting -- 7. Measuring full costs and setting prices -- 8. Measuring differential costs and assessing outsourcing opportunities -- 9. Measuring performance -- 10. Reporting and action -- 11. The organizational context for a LG's management control system.

International audience ; The 2008 crisis has damaged or weakened most European Local Governments (LGs)' financial situation. The shock has been more or less intense depending on the national context and policies, and on individual situations and strategies. After the crisis, different and successive types of recovery plans, austerity measures, and institutional reforms have been implemented by States, with several diverse effects on LGs' situation. The previous situation of LGs in terms of financial autonomy, State protection or local responsibilities and actions also influenced their post crisis situation, not to mention the provision of bankruptcy in certain nations. At the individual level, depending on their size and capacities, LGs followed different strategies to cope with the crisis and the decrease in public resources. Taking a short or longer term perspective, LGs have had various options, from brutal cost cuts to more elaborated restructuring of their actions and missions even by outsourcing, from basic fiscal leverage to new strategies for enhancing revenues. In order to study the influence of both national and individual characteristics, this paper proposes a quantitative comparative study, based on a unique database of French and Italian LGs financial data, from 2006 to 2014, where financial data have been reclassified according to recent developments in the field (CEFG Group, 2015). It provides some descriptive statistics and mean comparisons of the evolution of key financial indicators from 2006 to 2014: global revenues, operating balance, part of tax resources in global revenues, level and cost of debt, level of operating expenses and personnel costs, level of investment expenses. The study focus on municipalities between 50 000 and 1 million inhabitants (122 municipalities in France, 145 in Italy).

International audience ; The 2008 crisis has damaged or weakened most European Local Governments (LGs)' financial situation. The shock has been more or less intense depending on the national context and policies, and on individual situations and strategies. After the crisis, different and successive types of recovery plans, austerity measures, and institutional reforms have been implemented by States, with several diverse effects on LGs' situation. The previous situation of LGs in terms of financial autonomy, State protection or local responsibilities and actions also influenced their post crisis situation, not to mention the provision of bankruptcy in certain nations. At the individual level, depending on their size and capacities, LGs followed different strategies to cope with the crisis and the decrease in public resources. Taking a short or longer term perspective, LGs have had various options, from brutal cost cuts to more elaborated restructuring of their actions and missions even by outsourcing, from basic fiscal leverage to new strategies for enhancing revenues. In order to study the influence of both national and individual characteristics, this paper proposes a quantitative comparative study, based on a unique database of French and Italian LGs financial data, from 2006 to 2014, where financial data have been reclassified according to recent developments in the field (CEFG Group, 2015). It provides some descriptive statistics and mean comparisons of the evolution of key financial indicators from 2006 to 2014: global revenues, operating balance, part of tax resources in global revenues, level and cost of debt, level of operating expenses and personnel costs, level of investment expenses. The study focus on municipalities between 50 000 and 1 million inhabitants (122 municipalities in France, 145 in Italy).

International audience ; The 2008 crisis has damaged or weakened most European Local Governments (LGs)' financial situation. The shock has been more or less intense depending on the national context and policies, and on individual situations and strategies. After the crisis, different and successive types of recovery plans, austerity measures, and institutional reforms have been implemented by States, with several diverse effects on LGs' situation. The previous situation of LGs in terms of financial autonomy, State protection or local responsibilities and actions also influenced their post crisis situation, not to mention the provision of bankruptcy in certain nations. At the individual level, depending on their size and capacities, LGs followed different strategies to cope with the crisis and the decrease in public resources. Taking a short or longer term perspective, LGs have had various options, from brutal cost cuts to more elaborated restructuring of their actions and missions even by outsourcing, from basic fiscal leverage to new strategies for enhancing revenues. In order to study the influence of both national and individual characteristics, this paper proposes a quantitative comparative study, based on a unique database of French and Italian LGs financial data, from 2006 to 2014, where financial data have been reclassified according to recent developments in the field (CEFG Group, 2015). It provides some descriptive statistics and mean comparisons of the evolution of key financial indicators from 2006 to 2014: global revenues, operating balance, part of tax resources in global revenues, level and cost of debt, level of operating expenses and personnel costs, level of investment expenses. The study focus on municipalities between 50 000 and 1 million inhabitants (122 municipalities in France, 145 in Italy).

International audience ; The 2008 crisis has damaged or weakened most European Local Governments (LGs)' financial situation. The shock has been more or less intense depending on the national context and policies, and on individual situations and strategies. After the crisis, different and successive types of recovery plans, austerity measures, and institutional reforms have been implemented by States, with several diverse effects on LGs' situation. The previous situation of LGs in terms of financial autonomy, State protection or local responsibilities and actions also influenced their post crisis situation, not to mention the provision of bankruptcy in certain nations. At the individual level, depending on their size and capacities, LGs followed different strategies to cope with the crisis and the decrease in public resources. Taking a short or longer term perspective, LGs have had various options, from brutal cost cuts to more elaborated restructuring of their actions and missions even by outsourcing, from basic fiscal leverage to new strategies for enhancing revenues. In order to study the influence of both national and individual characteristics, this paper proposes a quantitative comparative study, based on a unique database of French and Italian LGs financial data, from 2006 to 2014, where financial data have been reclassified according to recent developments in the field (CEFG Group, 2015). It provides some descriptive statistics and mean comparisons of the evolution of key financial indicators from 2006 to 2014: global revenues, operating balance, part of tax resources in global revenues, level and cost of debt, level of operating expenses and personnel costs, level of investment expenses. The study focus on municipalities between 50 000 and 1 million inhabitants (122 municipalities in France, 145 in Italy).