Management control systems, vectors of a managerial logic: institutional change and conflicts of logics at university

Les systèmes de contrôle de gestion, vecteurs d’une logique gestionnaire: changement institutionnel et conflits de logiques à l’université

Marie Boitier and Anne Rivière
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Marie Boitier: TBS Business School Toulouse, France
Anne Rivière: TBS Business School Toulouse, France

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Abstract: Management control systems (MCS) are at the heart of New Public Management reforms, leading to the diffusion of a new managerial logic in universities where strong competing institutional logics pre-exist. Driven by a perspective centered on professional groups, this research contributes to a better understanding of the micro-foundations of the institutionalization process in organizations. The characterization of several dimensions of the logics (values, missions, source of legitimacy, governance and control) allows us to specify their compatibility and the sources of potential conflicts. Our results also show how the new formal MCS and interactions of individuals and groups around these MCS alter the representations associated with the managerial logic, and contribute consequently to its institutionalization.

Keywords: management control systems; institutional logic; new public management; occupational groups; universities; systèmes de contrôle de gestion; logique institutionnelle; nouveau management public; groupes professionnels; universités (search for similar items in EconPapers)
Date: 2016-11-07
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2016, Tome 22 (3), pp.47-79. ⟨10.3917/cca.223.0047⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04742221

DOI: 10.3917/cca.223.0047

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