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La logique de la performance dans la loi organique relative aux lois de finances (LOLF) : Mécanismes et limites

Author

Listed:
  • Evelyne Lande

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Marine Portal

    (IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers)

  • Monique Camilleri

Abstract

The purpose of this article is to present mechanisms planed by the French Organic Law of 2001 to introduce public performance and limitations that challenge part of the French Organic Law. In particular, the introduction of actors' accountability in a traditionally centralized State lets appear mechanisms in order to return to the original state with more control and reduction of budget flexibility necessary to optimize resources and thus the achievement of public performance. Then in a second part, the logic of performance is analyzed by reference to mechanisms of control and evaluation introduces. Again, we see that the numerous controls and assessment if there are necessary to measure the performance requires more consultation and leaves little room for the development of managerial innovations.

Suggested Citation

  • Evelyne Lande & Marine Portal & Monique Camilleri, 2014. "La logique de la performance dans la loi organique relative aux lois de finances (LOLF) : Mécanismes et limites," Post-Print hal-02480954, HAL.
  • Handle: RePEc:hal:journl:hal-02480954
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