Between differentiation and integration, the development of the university management control

Entre différenciation et intégration, le déploiement du contrôle de gestion dans l'université

Jean-Francis Ory (), Jean-Luc Petitjean () and Thierry Côme
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Jean-Francis Ory: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne
Jean-Luc Petitjean: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne
Thierry Côme: CRDT - Centre de Recherche Droit et Territoire(s) - EA - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne

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Abstract: The existing control systems in French universities are not sufficient to help in the strategic piloting. However, the case study of two university departments (sustainable development and continuous training) shows that an effective management control can exist when it is based on the consideration of stakeholders. As their implementation diverges, these management control systems can be analyzed through differentiation-integration concepts.

Keywords: Management control; University; Stakeholders; Sustainable development; Continuous training; Quality certification; Contrôle de gestion; Université; Parties prenantes; Développement durable; Formation continue; Certification qualité (search for similar items in EconPapers)
Date: 2018-09
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Published in Question(s) de Management, 2018, 21, pp.105-116. ⟨10.3917/qdm.182.0105⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01919496

DOI: 10.3917/qdm.182.0105

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