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Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?


  • Anne Riviere

    () (Management Research Centre - ESC Toulouse)

  • Marie Boitier

    () (Management Research Centre - ESC Toulouse)


Based on an analysis of the implementation of a formal management control system (MCS) in the French higher education sector, this article outlines the elements which contribute to the structuration of a global and organisational performance management system (PMS). Employing a conceptual framework originating in sociological neo-institutional theory, our longitudinal field study enables us to outline complex multi-level structuration mechanisms, involving interactions of a cognitive, political and normative nature, leading at this stage to different forms of PMS appropriation still not stabilized.

Suggested Citation

  • Anne Riviere & Marie Boitier, 2011. "Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?," Post-Print hal-00650567, HAL.
  • Handle: RePEc:hal:journl:hal-00650567
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    References listed on IDEAS

    1. Yuri Biondi & Stéphanie Chatelain-Ponroy & Samuel Sponem, 2008. "De la quantification comptable et financière dans le secteur public : promesses et usages de la gestion par les résultats," Post-Print halshs-00437509, HAL.
    2. 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.
    3. 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.
    4. Trevor Hopper & Maria Major, 2007. "Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 59-97.
    5. Czarniawska, Barbara & Genell, Kristina, 2002. "Gone shopping? Universities on their way to the market," Scandinavian Journal of Management, Elsevier, vol. 18(4), pages 455-474, December.
    6. Pascal Fabre, 2009. "Le « doyen contrôleur des coûts » : outils de gestion et allocation des ressources dans la gouvernance des universités," Post-Print halshs-00458929, HAL.
    7. repec:dau:papers:123456789/887 is not listed on IDEAS
    8. Anne-Catherine Moquet & Anne Pezet, 2006. "Les technologies de la responsabilité sociétale ou l’invention du manager responsable:le cas Lafarge," Revue Finance Contrôle Stratégie,, vol. 9(4), pages 113-142, December.
    9. 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.
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    More about this item


    universities; management control system; autonomy; public sector reform; Système de contrôle de gestion; universités; budget; management public;

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