Implement a management control in universities: between internal needs and external requirements

Entre necesidades internas y exigencias externas, la difícil puesta en marcha de un control de gestión en la universidad

Jean-Luc Petitjean (), Jean-Francis Ory () and Thierry Côme
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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
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
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: After a reminder of the theoretical background related to the New Public Management leading to the evaluation process of universities, this research aims to study firstly the paradox between the logic of steering and the logic of reporting faced by the introduction of management control in universities and secondly, the contradiction between their autonomy and the constraints of their evaluation framework. An empirical study in a French multidisciplinary university highlights the difficulties of establishing a control system.

Keywords: Management control; indicator system; university governance; strategy of universities; Control de gestión; indicadores; NPM; gobierno de la universidad; estrategia de las universidades; Contrôle de gestion; indicateurs; NMP; gouvernance universitaire; stratégie des universités (search for similar items in EconPapers)
Date: 2014
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Published in Recherches en sciences de gestion, 2014, 103 (4), ⟨10.3917/resg.103.0141⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01924418

DOI: 10.3917/resg.103.0141

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