LE CHANGEMENT A L'ECHELLE DES PRATIQUES DE CONTROLE: LE CAS D'UNE UNIVERSITE FRANÇAISE

Jérôme Méric () and Christophe Godowski ()
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Jérôme Méric: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université
Christophe Godowski: Comptabilité - CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article reports on participant research undertaken at a French university to understand the way change operates (or fails to operate) at the level of control practices. The university concerned introduced an ERP system intended to replace several practices including budget management practices. We approach the field of the study through these practices, seen as dynamic routines. This makes it possible to analyse how budget control practices change-or fail to change-following institutional impetus. Studying two of these practices, we highlight the centrality of scripts and the formation of actor networks that can spread change, or on the contrary prevent it. Comparison of the research findings with analysis frameworks derived from ANT offer a simultaneous grasp of the impact of institutional pressures and the actors' roles in implementation of these new control methods at local level.

Keywords: University; Actor Network; Institutional Pressures; Control Practices; Dynamics routines; Pratiques de contrôle; université; routines dynamiques; réseaux d'acteurs; pressions institutionnelles (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899176v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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