Liberté et responsabilité des universités: Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?

Anne Riviere () and Marie Boitier ()
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Anne Riviere: Management Research Centre - ESC Toulouse
Marie Boitier: Management Research Centre - ESC Toulouse

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Abstract: Based on an analysis of the implementation of a formal management control system (MCS) in the French higher education sector, this article outlines the elements which contribute to the structuration of a global and organisational performance management system (PMS). Employing a conceptual framework originating in sociological neo-institutional theory, our longitudinal field study enables us to outline complex multi-level structuration mechanisms, involving interactions of a cognitive, political and normative nature, leading at this stage to different forms of PMS appropriation still not stabilized.

Keywords: universities; management control system; autonomy; public sector reform; Système de contrôle de gestion; universités; budget; management public (search for similar items in EconPapers)
Date: 2011-05-10
New Economics Papers: this item is included in nep-sog
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00650567

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