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Reporting et pilotage dans un établissement public. L'UPPA, une université qui compte

Author

Listed:
  • Stéphanie Chatelain-Ponroy

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Samuel Sponem

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

Public organizations are a privileged field of management control systems implementation today. However, in these organizations, the choice of Key Performance Indicators of reporting and steering raises specific problems. The UPPA is a medium-sized university. This organization faced the difficulty of the choice of KPI during the construction of its four-year contract. Based on this example, the case highlights the criteria that must be retained to choose KPI; in particular in the case of a public organization.

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Samuel Sponem, 2010. "Reporting et pilotage dans un établissement public. L'UPPA, une université qui compte," Post-Print halshs-00483561, HAL.
    • Handle: RePEc:hal:journl:halshs-00483561
    as

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