L'instrumentation des activités publiques. Le cas d'une université
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.
|Date of creation:||10 May 2011|
|Date of revision:|
|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-00650424|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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- 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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