Control systems are frequently described as hindering organizational learning. The reality
is far more complex. In this framework this article tries to complete Kloot’s work (1997) by
coming up with a more comprehensive approach. Indeed, it highlights through an analysis
grid the impact of controlling systems on the questioning of organizational methods and
objectives. In this research on a local community our standpoint consists notably in taking
account of the political aspect, more concretely, of the influence of elected representatives
whose role is predominant in questioning the validity as well as the rationality of controlling
tools.