Le volet performance de la LOLF. Standardisation et résilience d’un genre entre rationalité politique et rationalité de gestion

Manel Benzerafa Alilat, Laurent Garcin and Patrick Gibert

Revue française de gestion, 2016, vol. N° 260, issue 7, 11-31

Abstract: This article summarizes and concludes a research program started since 2009 and focusing on the main characteristics of the implementation of the Organic Law on Laws of Finances (LOLF). Though the annual performance projects (PAP), as financial communication tools, offer an improvement regarding public spending accountability, they seldom finalize clear strategic goals, which would go against the need for fuzziness and ambiguity of the political logic. On a larger level, we conclude from our analysis of PAP that they present a positivist definition of public performance, associated with a search for benchmarking through time series. It appears that LOLF as a practice can be better understood as a budgetary and accountability innovation than as a management innovation.

Date: 2016
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