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Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective

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In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring there at the utilization level of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization.

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  • Bourguignon, Annick & Saulpic, Olivier & Zarlowski, Philippe, 2006. "Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective," ESSEC Working Papers DR 06018, ESSEC Research Center, ESSEC Business School.
    • Handle: RePEc:ebg:essewp:dr-06018
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    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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