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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):

    A partir d‟une analyse de la mise en oeuvre d‟un système de contrôle de gestion (SCG) formel dans l‟enseignement supérieur en France, cet article rend compte des éléments qui participent à la structuration de systèmes de pilotage de la performance (SPP) aux niveaux global et organisationnel. Mobilisant un cadre conceptuel issu de la théorie néo institutionnelle sociologique, notre étude de terrain longitudinale nous permet de rendre compte de mécanismes de structuration multi-niveaux, mettant en jeu des interactions de nature cognitive, politique ou normative, qui conduisent à ce stade à différentes formes de SPP non encore stabilisées.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/67/PDF/RiviA_re_Boitier.pdf
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    Paper provided by HAL in its series Post-Print with number hal-00650567.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650567
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650567/en/
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. 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.
    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. 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.
    4. 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.
    5. Moquet, Anne-Catherine & Pezet, Anne, 2006. "Les technologies de la responsabilité sociétale ou l'invention du manager responsable: le cas Lafarge," Economics Papers from University Paris Dauphine 123456789/887, Paris Dauphine University.
    6. 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.
    7. 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.
    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, revues.org, 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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