Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective

Annick Ancelin-Bourguignon, Olivier Saulpic () and Philippe Zarlowski ()
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Olivier Saulpic: ESCP-EAP, Postal: 79 Avenue de la République, 75011 PARIS, FRANCE
Philippe Zarlowski: ESSEC Business School, Postal: Avenue Bernard Hirsch - B.P. 50105, 95021 CERGY-PONTOISE Cedex , FRANCE,, http://www.essec.edu

No DR 06018, ESSEC Working Papers from ESSEC Research Center, ESSEC Business School

Abstract: In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring there at the utilization level of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization.

Keywords: Decoupling; New Public Management; Public Sector (search for similar items in EconPapers)
JEL-codes: M00 (search for similar items in EconPapers)
Pages: 30 pages
Date: 2006-12
New Economics Papers: this item is included in nep-ict
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