La logique de la performance dans la loi organique relative aux lois de finances (LOLF): Mécanismes et limites

Evelyne Lande (), Marine Portal () and Monique Camilleri ()
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Evelyne Lande: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université
Marine Portal: IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers

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Abstract: The purpose of this article is to present mechanisms planed by the French Organic Law of 2001 to introduce public performance and limitations that challenge part of the French Organic Law. In particular, the introduction of actors' accountability in a traditionally centralized State lets appear mechanisms in order to return to the original state with more control and reduction of budget flexibility necessary to optimize resources and thus the achievement of public performance. Then in a second part, the logic of performance is analyzed by reference to mechanisms of control and evaluation introduces. Again, we see that the numerous controls and assessment if there are necessary to measure the performance requires more consultation and leaves little room for the development of managerial innovations.

Keywords: French Organic Law of 2001; public performance; public audit; public control indicators; LOLF; performance publique; audit public; contrôle public; indicateurs (search for similar items in EconPapers)
Date: 2014
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Published in Victor Harison. Mélanges pour le 30ème anniversaire de l'INSCAE, l'Harmattan, 2014, 978-2-343-02802-6

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02480954

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