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

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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Paper provided by ESSEC Research Center, ESSEC Business School in its series ESSEC Working Papers with number DR 06018.

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Length: 30 pages
Date of creation: Dec 2006
Date of revision:
Handle: RePEc:ebg:essewp:dr-06018
Contact details of provider: Postal: ESSEC Research Center, BP 105, 95021 Cergy, France
Web page: http://www.essec.edu/
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  1. Casson, Mark, 2004. "The future of the UK railway system: Michael Brooke's vision," International Business Review, Elsevier, vol. 13(2), pages 181-214, April.
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