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Les outils du contrôle de gestion : des vecteurs de valeurs pour l’organisation publique ?

Author

Listed:
  • Benjamin Dreveton

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

Abstract

Cette recherche analyse le rôle des outils du contrôle de gestion dans le déploiement de nouvelles valeurs pour l'action publique. Pour les tenants du New Public Management, l'implantation des outils de contrôle vise à transplanter des valeurs privées dans l'organisation publique. Notre recherche explore ce processus de transfert en étudiant le projet de construction d'un Balanced Scorecard dans une agence publique. Fondée sur l'analyse secondaire d'une recherche-intervention, cette étude caractérise le rôle des outils de gestion au cours des processus d'instrumentation de l'action publique. La recherche montre que le maintien d'une tension entre des valeurs opposées dans l'outil est un facteur du succès de son implantation.

Suggested Citation

  • Benjamin Dreveton, 2017. "Les outils du contrôle de gestion : des vecteurs de valeurs pour l’organisation publique ?," Post-Print hal-03007146, HAL.
    • Handle: RePEc:hal:journl:hal-03007146
    DOI: 10.3917/cca.233.0009
    as

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    Cited by:

    1. Bruno Feral, 2021. "Place des conflits de valeurs dans les relations entre organisations publiques et parapubliques," Post-Print hal-03613151, HAL.

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