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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)

Registered author(s):

    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.

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    File URL: https://hal.archives-ouvertes.fr/hal-00650567/document
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    Paper provided by HAL in its series Post-Print with number hal-00650567.

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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. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00650567
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650567
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. 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.
    2. 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.
    3. 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.
    4. repec:dau:papers:123456789/887 is not listed on IDEAS
    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. 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, revues.org, vol. 9(4), pages 113-142, December.
    7. 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.
    8. 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.
    9. 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.
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