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Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective

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Author Info
Bourguignon, Annick () (ESSEC Business School)
Saulpic, Olivier () (ESCP-EAP)
Zarlowski, Philippe () (ESSEC Business School)

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Abstract

In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring there at the utilization level of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization.

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File URL: http://www.essec.fr/faculty/showDeclFileRes.do?declId=6753&key=__workpaper__
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Publisher Info
Paper provided by ESSEC Research Center, ESSEC Business School in its series ESSEC Working Papers with number DR 06018.

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Length: 30 pages
Date of creation: Dec 2006
Date of revision:
Handle: RePEc:ebg:essewp:dr-06018

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Postal: ESSEC Research Center, BP 105, 95021 Cergy, France
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Web page: http://www.essec.edu/
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Related research
Keywords: Decoupling; New Public Management; Public Sector;

Find related papers by JEL classification:
M00 - Business Administration and Business Economics; Marketing; Accounting - - General - - - General

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This page was last updated on 2009-12-9.

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