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Les pratiques des établissements d'enseignement supérieur et de recherche en matière de pilotage et de contrôle de gestion. 2. Les hommes et les structures

Author

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  • Stéphanie Chatelain-Ponroy

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Samuel Sponem

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

Récemment plusieurs rapports officiels ont souligné la nécessité de doter les universités de systèmes d'information performants en matière de comptabilité analytique et de contrôle de gestion. Deux axes principaux constituent les leitmotiv de leurs préconisations : la nécessité de mettre en place des services de contrôle de gestion dans toutes les universités et l'exigence de professionnalisation dela gestion de ces établissements.Cet article éclaire ces recommandations avec les résultats d'une enquête réalisée sur les pratiques de contrôle de gestion et de pilotage des établissements d'enseignement supérieur et de recherche afin d'en souligner les enjeux.

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Samuel Sponem, 2007. "Les pratiques des établissements d'enseignement supérieur et de recherche en matière de pilotage et de contrôle de gestion. 2. Les hommes et les structures," Post-Print halshs-00197574, HAL.
    • Handle: RePEc:hal:journl:halshs-00197574
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00197574
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    References listed on IDEAS

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    1. Stéphanie Chatelain, 1998. "Du budget administratif au budget outil de gestion. Le cas des musées français," Revue Finance Contrôle Stratégie, revues.org, vol. 1(3), pages 5-33, September.
    2. Claire Dambrin & Caroline Lambert & Samuel Sponem, 2007. "Control and Change. Analysing the Process of Institutionalisation," Post-Print halshs-00170562, HAL.
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