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Enjeux et limites du pilotage par les indicateurs en management public, l'exemple de la recherche en sciences de gestion

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Author Info

  • Dominique Bessire

    ()
    (LOG - Laboratoire Orléanais de Gestion - Université d'Orléans)

  • Pascal Fabre

    ()
    (LCT - Laboratoire des Collectivités Territoriales - Université d'Orléans)

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    Abstract

    Le discours du New Public Management promeut un pilotage par les indicateurs et une logique de résultats. Nous nous appuyons sur le cas de la recherche en sciences de gestion pour mettre en évidence, en termes de contrôle de gestion, les errements conceptuels qui marquent l'adoption de ce mode de management, en nous fondant sur une modélisation du processus de " production " et du système d'activités. Nous soulignons en particulier la confusion entre indicateurs de résultat et indicateurs d'impact ainsi que la réduction du système complexe d'activités de recherche à un nombre réduit d'indicateurs. Plus généralement, nous nous efforçons de monter que les activités de recherche ne remplissent pas les conditions pour qu'un contrôle de type cybernétique fonctionne correctement.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/64/67/55/PDF/Bessire_Fabre.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00646755.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646755

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00646755/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: management public ; indicateurs ; recherche ; évaluation;

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    References

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    1. Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?-super-1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21.
    2. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    3. Holmstrom, Bengt & Milgrom, Paul, 1991. "Multitask Principal-Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design," Journal of Law, Economics and Organization, Oxford University Press, vol. 7(0), pages 24-52, Special I.
    4. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    5. Mason, Richard O., 1980. "Discussion of the roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 29-30, January.
    6. Olov Olson & Christopher Humphrey & James Guthrie, 2001. "Caught in an evaluatory trap: a dilemma for public services under NPFM," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 505-522.
    7. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
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