OUTILS DE GESTION ET SERVICES PUBLICS: LE CAS DE LA COMPTABILITE ANALYTIQUE A L'UNIVERSITE

Martin Anne
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Martin Anne: DRM MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This research is about implementation of a management accounting tool in a French university, analyzed through Actor-Network Theory (ANT). This tool is a compulsory constraint operationalizing the New Public Management trend (NPM) contented in the current public reform. To do this, a case study was conducted in a university, and the results show that an actant coming from context and history of the organization had a leading influence on the tool's shape.

Keywords: management accounting; university; Comptabilité analytique; NPM; ANT; université; France (search for similar items in EconPapers)
Date: 2015-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01188793v1
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01188793

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