IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01924430.html
   My bibliography  Save this paper

Organisation et gestion de la mission DD-RS des universités : un état des lieux

Author

Listed:
  • 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)

  • 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)

  • 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

Dans le domaine des pratiques de gouvernance et d'organisation des établissements de l'enseignement supérieur, la gestion de la mission DD-RS (développement durable-responsabilité sociale) des universités s'exerce de manière encore hétérogène attendu qu'il s'agit de la mission la plus récente attribuée aux universités et que toutes ne se sont pas encore saisies de ses nouveaux enjeux. Après avoir précisé le contenu du concept d'université durable, les principaux résultats d'une enquête menée auprès de l'ensemble des universités françaises sur les pratiques de gestion et l'organisation des démarches DD-RS sont présentés, ils permettent de dresser un panorama de la situation dans les établissements. Ces résultats montrent notamment l'intégration ou non de ces démarches dans des stratégies d'établissement et l'importance de la culture gestionnaire et de la volonté politique dans la structuration et l'organisation de cette mission. On observe aussi que certaines universités choisissent une troisième voie pour engager cette structuration et cette organisation : l'inspiration de pratiques déjà éprouvées par d'autres établissements.

Suggested Citation

  • Jean-Francis Ory & Jean-Luc Petitjean & Thierry Côme, 2018. "Organisation et gestion de la mission DD-RS des universités : un état des lieux," Post-Print hal-01924430, HAL.
    • Handle: RePEc:hal:journl:hal-01924430
    Note: View the original document on HAL open archive server: https://hal.univ-reims.fr/hal-01924430v2
    as

    Download full text from publisher

    File URL: https://hal.univ-reims.fr/hal-01924430v2/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    2. Sophie Morin-Delerm & Stéphanie Chatelain-Ponroy, 2012. "Adopter les pratiques de reporting de développement durable : le cas des universités françaises," Post-Print halshs-01182680, HAL.
    3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    4. Stéphanie Chatelain-Ponroy & Stéphanie Mignot-Gerard & Christine Musselin & Samuel Sponem, 2013. "De l'opposition " politiques / administratifs " au clivage " centre / périphérie " : les divergences de perception des outils de mesure dans les universités," Post-Print halshs-00918636, HAL.
    5. Stéphanie Chatelain-Ponroy & Sophie Morin-Delerm, 2012. "Adopter les pratiques de reporting de développement durable : le cas des universités françaises," Post-Print halshs-00712294, HAL.
    6. Jean-Francis Ory & Jean-Luc Petitjean & Thierry Côme, 2016. "Plan vert des universités : plan stratégique ou outil de communication ?," Post-Print hal-01695045, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Blandine Rolland & Gérald Majou de La Debutrie, 2018. "Un regard théorique sur la Responsabilité Sociale des Universités et des Grandes Écoles en France," Post-Print hal-02158721, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Yves Gendron & Laura F. Spira, 2009. "What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 987-1027, December.
    2. repec:dau:papers:123456789/2868 is not listed on IDEAS
    3. Nicolas Berland & Benjamin Dreveton, 2006. "Management control system in public administration: beyond rational myths," Post-Print hal-00340432, HAL.
    4. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2020. "Servitization strategy as a roadmap for the accounting machine," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 587-622, September.
    5. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    6. Adel Beldi & Walid Cheffi & Frédéric Wacheux, 2006. "L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration," Post-Print halshs-00548085, HAL.
    7. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    8. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
    9. Nicolas Berland & Benjamin Dreveton, 2006. "Management control system in public administration: beyond rational myths," Post-Print hal-01667068, HAL.
    10. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 427-454, March.
    11. 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.
    12. 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.
    13. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    14. Daly, Bonita A. & Schuler, Drue K., 1998. "Redefining a certified public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 549-567.
    15. Carlos Martin-Rios, 2016. "Innovative management control systems in knowledge work: a middle manager perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 181-204, May.
    16. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    17. Andrea Francesconi & Enrico Guarini, 2017. "Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 113-134.
    18. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
    19. Mei, Maggie Qiuzhu & Wang, Le & Yan, Jie, 2023. "Maintaining product quality consistency when offshoring to emerging markets: The role of subsidiary control," Journal of International Management, Elsevier, vol. 29(1).
    20. Carmona, Salvador & Donoso, Rafael & Walker, Stephen P., 2010. "Accounting and international relations: Britain, Spain and the Asiento treaty," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 252-273, February.
    21. Giovanni Gregorini, 2016. "Accounting, Charities and local government in modern Italy: the case of the Congrega della carit? apostolica in Brescia," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 7-43.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01924430. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.