Rénovation des outils de gestion et faits sociaux: le cas des organisations universitaires

Guy Solle

ACCRA, 2001, vol. 7, issue 1, 147-159

Abstract: The new budgetary and accounting approach (NABuCo), adapted to public scientific, cultural and professional organisations constitutes a technical axis of university services? modernisation plan. Its main objectives are improvement of provided services and reduction of operational costs. This newly redefined accounting system introduces significant changes of which the measure exceeds a framework of a simple financial technique. The NABuCo, based on a reductionist representation of university organisations and application algorithms, ignores the ?autonomy/-control? dialectic which is however included in this new approach.

Keywords: accounting procedures; modernisation; regulation; university (search for similar items in EconPapers)
Date: 2001
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