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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.

Suggested Citation

  • 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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    References listed on IDEAS

    1. VĂ©ronique Malleret & Annick Bourguignon & Hanne Norreklit, 2004. "The American balanced scorecard versus the French tableau de bord : the ideological dimension," Post-Print hal-00486648, HAL.
    2. 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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    More about this item


    Decoupling; New Public Management; Public Sector;

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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