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Rendre compte et être autonome ou le difficile équilibre du contrôle des Etablissements Publics Locaux d'Enseignement

Author

Listed:
  • Larbi Hasrouri

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

  • Aurélien Ragaigne

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

Nous analysons dans cette recherche la question de l'autonomie et du contrôle des Etablissements Publics Locaux d'Enseignement (EPLE) à travers leurs activités financières et comptables. Sont interrogés dans cette étude, à la fois les équipes de direction des établissements ainsi que les autorités de tutelle et les financeurs (pris au sens large incluant les Rectorats et les collectivités territoriales). A partir d'entretiens semi-directifs structurés autour de la description des activités comptables, nous montrons que les aspects autonomie et contrôle des établissements ne peuvent être séparés. Cette articulation apparait au niveau de la mise en place des outils de gestion par le chef d'établissement où une autonomie est accordée à travers la mise en place de mécanismes de contrôle. De notre point de vue, le concept d' « accountability » permet de penser ce trait d'union entre ces aspects d'autonomie et de contrôle.

Suggested Citation

  • Larbi Hasrouri & Aurélien Ragaigne, 2016. "Rendre compte et être autonome ou le difficile équilibre du contrôle des Etablissements Publics Locaux d'Enseignement," Post-Print hal-01902437, HAL.
    • Handle: RePEc:hal:journl:hal-01902437
    Note: View the original document on HAL open archive server: https://hal.science/hal-01902437
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