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Le paramétrage du package de contrôle d’une politique publique comme stratégie dissimulée d’introduction d’une logique austéritaire

Author

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  • Léonard Gourbier
  • Sarah Serval
  • Charlène Arnaud

Abstract

This research is placed in the organizational field of a "local cultural policy". At the crossroads of public organizations and cultural organizations, this field is characterized by a strong institutional complexity because it is crossed by conflicting institutional logics. In this context, elements of management control constitute regulators of conflicts between institutional logics. But what happens when the actors do not have the opportunity to be heard and to publicly promote the institutional logic that they wish to introduce through their control elements? Studies show that, faced with such situations, actors move forward in disguise and construct concealed strategies for introducing an institutional logic. Our study shows how actors parameterize a "covert" control package in which "undercover" control systems are hidden behind "cover" control system in order to introduce a new institutional logic perceived as illegitimate.

Suggested Citation

  • Léonard Gourbier & Sarah Serval & Charlène Arnaud, 2022. "Le paramétrage du package de contrôle d’une politique publique comme stratégie dissimulée d’introduction d’une logique austéritaire," ACCRA, Association francophone de comptabilité, vol. 28(1), pages 39-85.
  • Handle: RePEc:cai:accafc:cca_281_0039
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