Complementing a neo institutional approach with a management tools’ approach? The case of internal performance contracts in the urban water sector in Uganda

Marine Colon () and Michel Nakhla ()
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Marine Colon: UMR G-EAU - Gestion de l'Eau, Acteurs, Usages - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - Montpellier SupAgro - Centre international d'études supérieures en sciences agronomiques - AgroParisTech - IRSTEA - Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture - IRD [Occitanie] - Institut de Recherche pour le Développement
Michel Nakhla: AgroParisTech, CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique

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Abstract: This paper sought to explore the role of management control tools in an institutionalisation process of a result-oriented logic throughout a New Public Management reform of a public organisation. With that aim, it brought together a neo institutional analysis with a management tools' approach, building on Hasselbladh and Kallinikos's framework (2000). We analysed the institutionalisation process of internal performance contracts in a corporatized public water utility in Uganda. Data were collected by means of open-ended interviews, observations and archives, with a multi level and historical perspective. Data analysis was made using content and discourse analysis. In that case, the management tools' approach enabled to highlight a phenomenon of path dependency created by an embedded management tools, which acted beyond agency and institutional logic.

Keywords: management control; performance contracts; developing country; public utility; institutionalisation (search for similar items in EconPapers)
Date: 2012-09-04
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Published in 7TH International Conference on Accounting, Auditing & Management in Public Sector Reforms, European Institute for Advanced Studies in Management, Sep 2012, Milan, Italy

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01580517

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