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Entre besoins internes et exigences externes, la difficile mise en œuvre d’un contrôle de gestion à l’université

Author

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  • Jean-Luc Petitjean

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Jean-Francis Ory

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Thierry Côme

    (CRDT - Centre de Recherche Droit et Territoire(s) - EA - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

Abstract

Après avoir rappelé le contexte théorique lié au New Public Management ayant mené à la mise en place d'un processus d'évaluation des universités, la communication propose d'étudier d'une part le paradoxe entre logiques de pilotage et logiques de reporting auquel est confrontée l'instauration d'un contrôle de gestion au sein des universités et, d'autre part, la contradiction entre l'autonomie dont elles bénéficient et le caractère contraint et contraignant de leur cadre d'évaluation. Une étude empirique réalisée auprès d'une université pluridisciplinaire de province illustre les difficultés de mise en place d'un système de pilotage.

Suggested Citation

  • Jean-Luc Petitjean & Jean-Francis Ory & Thierry Côme, 2013. "Entre besoins internes et exigences externes, la difficile mise en œuvre d’un contrôle de gestion à l’université," Post-Print hal-01329293, HAL.
    • Handle: RePEc:hal:journl:hal-01329293
    Note: View the original document on HAL open archive server: https://hal.science/hal-01329293
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    References listed on IDEAS

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    2. Dominique Bessire & Pascal Fabre, 2011. "Enjeux et limites du pilotage par les indicateurs en management public, l'exemple de la recherche en sciences de gestion," Post-Print hal-00646755, HAL.
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