Le « doyen contrôleur des coûts » : outils de gestion et allocation des ressources dans la gouvernance des universités

The implementation of presidential decisions, particularly those concerning the financial constraint, constitutes a challenge for the universitie?s governance. When it comes to implementing decisions, the directors of faculties or deans are a vital drive belt between the presidency and the faculties. The aim of this paper is firstly to study which obstacles directors of UFR in charge of financial constraint meet in their faculties and secondly to understand how management tools (particularly cost accounting) can contribute to overcome (at least partially) these obstacles. At a more conceptual level, another objective is to deepen our understanding of relevance for decision makers to dispose of the aforementioned management tools, even in organizations where political control (in the sense of Hofstede) is theoretically the classic mode of resources distribution.