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LOLF et réforme du secteur public : retour d'expérience d'un établissement universitaire

Author

Listed:
  • Emil Turc

    (CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon, AMU IMPGT - Institut de management public et de gouvernance territoriale - AMU - Aix Marseille Université)

Abstract

La Loi Organique Relative aux Lois de Finance (LOLF) est entrée en vigueur à partir du 1er Janvier 2006 pour réformer en profondeur la gestion budgétaire à tous les niveaux du secteur public. Sa mise en œuvre a fait l'objet en amont d'expérimentations dans plus de 150 services, dont 4 établissements d'enseignement supérieur. Ce cas évoque l'expérience de l'un de ces établissements, et montre comment une réforme de nature financière-comptable peut produire des bouleversements profonds des pratiques managériales.

Suggested Citation

  • Emil Turc, 2013. "LOLF et réforme du secteur public : retour d'expérience d'un établissement universitaire," Post-Print hal-03869700, HAL.
    • Handle: RePEc:hal:journl:hal-03869700
    as

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