Enjeux et limites du pilotage par les indicateurs en management public, l'exemple de la recherche en sciences de gestion
Discourses on New Public Management promote control through indicators and management by results. We analyze, in terms of management control, the case of research in management science to point the mistaken ideas which underpin this type of management. Our demonstration is based on the modelization of the production process and of the system of activities. We underline the confusion made between outputs and outcomes as well the reduction of the complex system of activities which contribute to research to a limited set of indicators. More generally, we aim to demonstrate that research activities do not meet the conditions required for a cybernetic control.
|Date of creation:||10 May 2011|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646755|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Olov Olson & Christopher Humphrey & James Guthrie, 2001. "Caught in an evaluatory trap: a dilemma for public services under NPFM," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 505-522.
- Holmstrom, Bengt & Milgrom, Paul, 1991. "Multitask Principal-Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design," Journal of Law, Economics and Organization, Oxford University Press, vol. 7(0), pages 24-52, Special I.
- William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
- B. Demil & X. Lecocq & V. Warnier, 2007. "Le couple pratique-recherche : Divorce, Mariage ou Union Libre ?," Post-Print hal-00229718, HAL.
- Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
- Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
- Mason, Richard O., 1980. "Discussion of the roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 29-30, January.
- Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?-super-1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21.
When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00646755. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)
If references are entirely missing, you can add them using this form.