LE CONTROLE DE GESTION AU SERVICE DU GOUVERNEMENT DE L'UNIVERSITÉ: PROPOS D'ÉTAPE SUR LA CONCEPTION D'UN BALANCED SCORECARD AU SEIN D'UNE UNIVERSITÉ FRANÇAISE

Bernard Augé, Gérald Naro () and Alexandre Vernhet
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Bernard Augé: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier
Gérald Naro: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier
Alexandre Vernhet: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier

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Abstract: This communication tells the first results of an experiment on the conception of a Balanced Scorecard within a French university. This university develops a new governance at the time of its access to autonomy in the context of a French reform named "Responsabilités et Compétences Elargies". Facing the necessity of implementing Management control devices, the university is constrained to build a system of strategic monitoring in the perspective of its government. To this aim, the researchers propose the development of a Balanced Scorecard. Under the direction of the President, who gets involved directly in the project, the BSC is then build in order to constructing and steering a new strategy. The Simon's model of levers of control ( 1995 ) is so mobilized to study the relevance of the BSC, envisaged as an interactive lever of control, in the perspective of the governance of universities within the context of the "LRU" french law.

Keywords: Balanced Scorecard; contrôle diagnostique; contrôle interactif; gouvernance; diagnostic control; interactive control; governance (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00481556
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Citations: View citations in EconPapers (2)

Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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