Proximities, a framework for analyzing the control environment at the University

Les proximités, un cadre d’analyse de l’environnement de contrôle à l’Université

Cyril Verdier (), Laurent Mériade () and Damien Talbot
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Cyril Verdier: CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand, UCA - Université Clermont Auvergne, IAE - UCA - Institut d'Administration des Entreprises - Clermont-Auvergne - UCA - Université Clermont Auvergne
Laurent Mériade: CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand, UCA - Université Clermont Auvergne, IAE - UCA - Institut d'Administration des Entreprises - Clermont-Auvergne - UCA - Université Clermont Auvergne, S&T - chaire Santé et Territoires

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Abstract: There is little research that study the relationship between management control practices and their environment as a package perspective. This article examines the effects of the control environment on management control practices at the university. Using the theoretical framework of the "École de la Proximité", we show the relevance of reading the control environment through the various forms that proximity between control actors can take. This reading is illustrated by a case study carried out in a French university. The analysis of interview content shows the omnipresent relationship between control and its environment. It allows us to identify, within a control package, the effects of the control environment on practices, resulting from the five dimensions (geographic, organizational, institutional, cognitive and social) of proximity.

Keywords: Management control; Control environment; Packages; Proximity; Universities; Contrôle de gestion; Environnement de contrôle; Proximités; Universités (search for similar items in EconPapers)
Date: 2020
Note: View the original document on HAL open archive server: https://hal.science/hal-03345467v1
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Published in Gestion et management public [2012-..], 2020, 8 (3), pp.73-95. ⟨10.3917/gmp.083.0073⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03345467

DOI: 10.3917/gmp.083.0073

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