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L'instrumentation des activités publiques. Le cas d'une université

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Author Info

  • Benjamin Dreveton

    ()
    (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers : EA1722 - IAE de Poitiers)

  • Evelyne Lande

    (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers : EA1722 - IAE de Poitiers)

  • Marine Portal

    ()
    (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers : EA1722 - IAE de Poitiers)

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    Abstract

    Les universités françaises doivent faire face à de nouvelles contraintes budgétaires et financières qui induisent l'introduction de nouveaux outils de management. L'objectif de la recherche est d'explorer le rôle joué par les représentations sociales des acteurs dans l'émergence d'un outil de gestion en sollicitant une grille de lecture institutionnelle de l'environnement. La méthodologie est fondée sur une recherche action d'un an au sein d'une université ayant permis d'étudier les attentes des acteurs face à l'émergence d'un outil de comptabilité de gestion. Il en ressort une multiplicité des représentations qui bloque l'émergence d'un outil adapté et amplifie la distance entre les acteurs et l'institution soulignant ainsi la force de pression de l'environnement institutionnel sur les représentations sociales.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/04/24/PDF/Dreveton_Lande_Portal.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650424.

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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-00650424

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650424/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: représentations sociales ; environnement institutionnel ; new public management ; émergence d'un outil de gestion;

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    1. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
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