IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04360273.html
   My bibliography  Save this paper

Les systèmes de contrôle hybride en réponse à la complexité institutionnelle

Author

Listed:
  • Bruno Camous

    (CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE], TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

  • Ariel Eggrickx

    (MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier)

  • Lætitia Guérin-Schneider

    (UMR G-EAU - Gestion de l'Eau, Acteurs, Usages - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - BRGM - Bureau de Recherches Géologiques et Minières - IRD - Institut de Recherche pour le Développement - AgroParisTech - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - Institut Agro Montpellier - Institut Agro - Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement)

Abstract

De récents travaux de recherche invitent à considérer le système de contrôle de gestion (SCG) pour analyser les réponses à la complexité institutionnelle. Une recherche-intervention portant sur l'élaboration du SCG dans une nouvelle régie d'eau potable, constitue une opportunité pour prolonger ces travaux, le secteur de la gestion de l'eau étant marqué par une forte complexité institutionnelle. Les résultats montrent que le processus de création du SCG mobilise une combinaison de stratégies : recherche d'équilibre entre les multiples logiques, compartimentation ou évitement selon les outils. La multiplicité des parties prenantes, des objectifs et cultures conduisent in fine à un SCG hybride, favorisant une proximité entre la régie et son autorité organisatrice, et développant la capacité de réponse à la complexité institutionnelle.

Suggested Citation

  • Bruno Camous & Ariel Eggrickx & Lætitia Guérin-Schneider, 2021. "Les systèmes de contrôle hybride en réponse à la complexité institutionnelle," Post-Print hal-04360273, HAL.
    • Handle: RePEc:hal:journl:hal-04360273
    Note: View the original document on HAL open archive server: https://hal.inrae.fr/hal-04360273
    as

    Download full text from publisher

    File URL: https://hal.inrae.fr/hal-04360273/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bullinger, Bernadette & Kieser, Alfred & Schiller-Merkens, Simone, 2015. "Coping with institutional complexity: Responses of management scholars to competing logics in the field of management studies," Scandinavian Journal of Management, Elsevier, vol. 31(3), pages 437-450.
    2. Pascale Amans & Agnès Mazars-Chapelon & Fabienne Villesèque-Dubus, 2020. "Le portefeuille d’outils de gestion porteur de compromis dans les organisations à la croisée des mondes : le cas des Scènes nationales," ACCRA, Association francophone de comptabilité, vol. 26(1), pages 21-77.
    3. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    4. Florence Charue-Duboc & Nathalie Raulet-Croset, 2014. "Confrontation de logiques institutionnelles et dynamique des routines organisationnelles," Revue française de gestion, Lavoisier, vol. 0(3), pages 29-44.
    5. Pascale Amans & Agnès Mazars-Chapelon & Fabienne Villesèque-Dubus, 2015. "Budgeting in institutional complexity: The case of performing arts organizations," Post-Print halshs-01218556, HAL.
    6. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2017. "The expressive role of performance measurement systems: a field study of a mental health development project," LSE Research Online Documents on Economics 46364, London School of Economics and Political Science, LSE Library.
    7. Michel Nakhla & Shneider Laetitia Guerin, 2003. "Les indicateurs de performance : une évolution clef dans la gestion et la régulation des services d'eau et d'assainissement," Post-Print hal-00658092, HAL.
    8. Pascale Amans & Agnès Mazars-Chapelon & Fabienne Villesèque-Dubus, 2020. "Le portefeuille d’outils de gestion porteur de compromis dans les organisations à la croisée des mondes : le cas des Scènes nationales," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 26(1), pages 21-77.
    9. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    10. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2017. "The expressive role of performance measurement systems: A field study of a mental health development project," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 60-75.
    11. Pascale Amans & Agnès Mazars-Chapelon & Fabienne Villesèque-Dubus, 2015. "Budgeting in institutional complexity: The case of performing arts organizations," Post-Print hal-03616225, HAL.
    Full references (including those not matched with items on IDEAS)

    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. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
    2. Boomsma, Roel & O'Dwyer, Brendan, 2019. "Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 1-20.
    3. Lepori, Benedetto & Montauti, Martina, 2020. "Bringing the organization back in: Flexing structural responses to competing logics in budgeting," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    4. Urquía-Grande, Elena & Estébanez, Raquel Pérez & Alcaraz-Quiles, Francisco José, 2022. "Impact of Non-Profit Organizations’ Accountability: Empirical evidence from the democratic Republic of Congo," World Development Perspectives, Elsevier, vol. 28(C).
    5. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    6. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    7. Letiche, Hugo & De Loo, Ivo & Lowe, Alan & Yates, David, 2023. "Meeting the research(er) and the researched halfway," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    8. Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
    9. Aziza Laguecir & Anja Kern & Cécile Kharoubi, 2020. "Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing," Post-Print hal-03134361, HAL.
    10. Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
    11. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    12. Kaufman, Matt & Covaleski, Mark A., 2019. "Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 40-58.
    13. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
    14. Jennifer Kunz & Mathias Heitz, 2021. "Banks’ risk culture and management control systems: A systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 439-493, December.
    15. Lu Jiao & Graeme Harrison & Jinhua Chen, 2023. "Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2273-2294, June.
    16. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    17. Francesca Manes-Rossi & Alessandra Allini & Rosanna Spanò & Riccardo Macchioni, 2018. "Performance management change in archaeological sites: The case of Herculaneum Conservation Project," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 947-979, December.
    18. Jean Claude Mutiganda, 2016. "How do politicians shape and use budgets to govern public sector organizations? A position-practice approach," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 491-498, November.
    19. Giovannoni, Elena & Quarchioni, Sonia, 2019. "Exploring the generative power of performance measurement systems design," The British Accounting Review, Elsevier, vol. 51(2), pages 211-225.
    20. Abdollah Arasteh, 2020. "Considering Project Management Activities for Engineering Design Groups," SN Operations Research Forum, Springer, vol. 1(4), pages 1-29, December.

    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-04360273. 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.