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Regulation and Operational Performance Measures : The Case of French Museums and of The French Income Support Scheme

Author

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  • Pascale Amans

    (LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Sylvie Rascol-Boutard

    (LCL - Laboratoire des collectivités locales - UO - Université d'Orléans)

Abstract

This paper investigates how organizations in the public sector are managed on the basis of an operational performance measure. More precisely, it focuses on how these organizations regulate themselves, and/or are audited on the basis of an operational performance measure. It is based on the case of two different types of organisations: French museums on the one hand and the framework of the French income support scheme on the other hand. Thus, it is based on the case of two operational performance measures: audience (museums) and the number of exits (French income support scheme). Indeed, the studied organisations are complex and complexity is partly due to their being related to the public sector 1. Ironically, this paper tends to show that the more complex these organizations seem to be, the simpler their control systems are. Even the actors whose work is audited, in spite of their criticizing operational performance measures, seem to recommend the use of one of these. This paper is structured as follows. First, our theoretical framework is described. Second, we present our research method. Third, we outline some of the main findings of this study. Finally, implications and insights are discussed, along with directions for future research.

Suggested Citation

  • Pascale Amans & Sylvie Rascol-Boutard, 2006. "Regulation and Operational Performance Measures : The Case of French Museums and of The French Income Support Scheme," Post-Print hal-01662428, HAL.
    • Handle: RePEc:hal:journl:hal-01662428
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-01662428
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    References listed on IDEAS

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    1. Dominique Bessire, 1999. "Définir la performance," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(2), pages 127-150.
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    3. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    4. James G. March, 1978. "Bounded Rationality, Ambiguity, and the Engineering of Choice," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 587-608, Autumn.
    5. March, James G., 1987. "Ambiguity and accounting: The elusive link between information and decision making," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 153-168, March.
    Full references (including those not matched with items on IDEAS)

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