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Internal Contracts for Objectives and Resources at University: An Enabling and Facilitating Tool
[Les contrats internes d’objectifs et de moyens à l’université : un outil habilitant et facilitant]

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  • Larbi Hasrouri

    (UFR Sciences économiques [Poitiers] - Université de Poitiers – Faculté de Sciences économiques - UP - Université de Poitiers = University of Poitiers, IPAG [Poitiers] - Institut de Préparation à l’Administration Générale [Poitiers] - UP - Université de Poitiers = University of Poitiers)

Abstract

The paper is about formalizing contracts within universities, which at the heart of the New Public Management doctrine (Hood, 1995). A recent literature (Bollecker, 2013; Châtelain et al., 2013; Fabre, 2005) looked into objectives contracts as part of the management control field. We focus the study on the internalization of such contracts in terms of tool of control. The aim of this article is to characterize the internal contracts for objectives and resources (CIOMs [1]) implemented between university governing chancellorship and the departments and faculties as a control technology within an average university trying to exit from a critical situation. So, our problematic is to analyze to what extent such internalization of objective contracts can be a control tool from the point of view of the departments. Employing a theoretical point of view, we use Adler and Borys's (1996) grid for so-called enabling control in three possible dimensions (facilitating, enabling, guidance), Simons's (1995) conceptual framework of control (interactive versus diagnostic), and the boundary-object framework (Trompette and Winck, 2009; Zeiss and Groenewegen, 2009). Our methodology is based on a textual analysis of the nine ICORs of the studied university and its departments, in addition to interviews with three division directors. The textual analysis results show indeed a certain similarity for three departments. The textual analysis of the ICORs also show that enabling control is the dominant dimension and can be explained, according to the three interviewed faculty directors-whose results of the textual analysis show a strong similarity – by greater self-knowledge during periods of interactive control through dialogue and discussion phases with chancellorship, particularly when departments directors can choose their own indicators for the department during these phases. The facilitating aspect of enabling is mainly explained by the spread of ICOR indicators as close as possible to the teams within the departments. Last, there is a constraining aspect (Ragaigne et al., 2014) to using ICORs, although there is no prescription for their adoption or deployment.

Suggested Citation

  • Larbi Hasrouri, 2024. "Internal Contracts for Objectives and Resources at University: An Enabling and Facilitating Tool [Les contrats internes d’objectifs et de moyens à l’université : un outil habilitant et facilitant]," Post-Print hal-04613052, HAL.
    • Handle: RePEc:hal:journl:hal-04613052
    DOI: 10.3917/gmp.pr1.0010
    Note: View the original document on HAL open archive server: https://hal.science/hal-04613052v1
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    References listed on IDEAS

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    1. Pascal Fabre, 2013. "Le « doyen contrôleur des coûts » : outils de gestion et allocation des ressources dans la gouvernance des universités," Post-Print hal-01346808, HAL.
    2. Aurélien Ragaigne & Ewan Oiry & Amaury Grimand, 2014. "Contraindre et habiliter : la double dimension des outils de contrôle," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 20(2), pages 9-37.
    3. Aurélien Ragaigne & Ewan Oiry & Amaury Grimand, 2014. "Contraindre et habiliter : la double dimension des outils de contrôle," Post-Print hal-01259708, HAL.
    4. Pascal Fabre, 2013. "Le « doyen contrôleur des coûts » : outils de gestion et allocation des ressources dans la gouvernance des universités," ACCRA, Association francophone de comptabilité, vol. 19(3), pages 59-85.
    5. Benjamin Benoit & Stéphanie Chatelain-Ponroy, 2016. "Du modèle « enabling » au contrôle capacitant : état de l’art et perspectives," Post-Print halshs-01456645, HAL.
    6. Aurélien Ragaigne & Ewan Oiry & Amaury Grimand, 2014. "Contraindre et habiliter : la double dimension des outils de contrôle," ACCRA, Association francophone de comptabilité, vol. 20(2), pages 9-37.
    7. Pascal Fabre, 2013. "Le « doyen contrôleur des coûts » : outils de gestion et allocation des ressources dans la gouvernance des universités," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 19(3), pages 59-85.
    8. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    9. Caroline Mothe & Estelle Delfosse & Anne Marie Bocquet, 2021. "L’analyse de données textuelles assistée par ordinateur. Les discours sur les réseaux de chaleur," Revue française de gestion, Lavoisier, vol. 0(2), pages 11-37.
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