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L'instrumentation des activités publiques. Le cas d'une université

  • Benjamin Dreveton


    (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers)

  • Evelyne Lande

    (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers)

  • Marine Portal


    (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers)

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    French universities are faced with new budgetary and financial constraints that induce the introduction of new management tools. The aim of the research is to explore the role played by the social representations of actors in the emergence of a management tool with an institutional interpretative framework. The research is based on a one-year action research within a university. This methodology allow to study players' expectations regarding the emergence of an accounting tool management. This study shows a multiplicity of representations that blocks the emergence of a suitable tool and magnifies the distance between the players and the institution, thus underlining the pressing force of the institutional environment on social representations.

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    Paper provided by HAL in its series Post-Print with number hal-00650424.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00650424
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    1. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
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