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Rénovation des outils de gestion et faits sociaux : le cas des organisations universitaires

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  • Guy Solle

Abstract

The new budgetary and accounting approach (NABuCo), adapted to public scientific, cultural and professional organisations constitutes a technical axis of university services? modernisation plan. Its main objectives are improvement of provided services and reduction of operational costs. This newly redefined accounting system introduces significant changes of which the measure exceeds a framework of a simple financial technique. The NABuCo, based on a reductionist representation of university organisations and application algorithms, ignores the ?autonomy/-control? dialectic which is however included in this new approach.

Suggested Citation

  • Guy Solle, 2001. "Rénovation des outils de gestion et faits sociaux : le cas des organisations universitaires," ACCRA, Association francophone de comptabilité, vol. 7(1), pages 147-159.
    • Handle: RePEc:cai:accafc:cca_071_0147
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    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. Laurent Mériade, 2011. "Innovation, autonomy and management norms: university management and new performance indicators [Innovation, autonomie et normes de gestion : les équipes de direction universitaire face à l’évaluat," Post-Print hal-01507588, HAL.
    4. Marie Boitier & Stéphanie Chatelain-Ponroy & Anne Riviere & Stéphanie Mignot-Gerard & Christine Musselin & Samuel Sponem, 2015. "Le Nouveau Management Public dans les universités françaises, un puzzle doctrinal encore mal articulé en pratiques ?," Post-Print hal-01188862, HAL.
    5. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.
    6. Cindy Zawadzki, 2011. "L'évolution du fonctionnement de la PME lors de l'introduction du contrôle de gestion : leçons d'un échec," Post-Print hal-00650594, HAL.

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