Management control systems and conflicting logics: the case of public water operator

Systèmes de contrôle de gestion et conflits de logiques: le cas de la gestion de l'eau en régie

Bruno Camous (), Lætitia Guérin-Schneider () and Ariel Eggrickx ()
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Bruno Camous: CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Lætitia Guérin-Schneider: UMR G-EAU - Gestion de l'Eau, Acteurs, Usages - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - BRGM - Bureau de Recherches Géologiques et Minières - IRD - Institut de Recherche pour le Développement - AgroParisTech - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - Institut Agro Montpellier - Institut Agro - Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement
Ariel Eggrickx: MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier

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Abstract: The literature has little explored the characteristics of a management control system (MCS) able of connecting multiple opposing institutional logics. An intervention-research shows that despite values and time horizons differences between the public water operator and its organizing authority, it is possible to develop an inter-organizational MCS incorporating multiple logics.

Keywords: service public d'eau institutional logics; management control; intervention-research; public water operator logiques institutionnelles; public water operator; logiques institutionnelles; contrôle de gestion; recherche-intervention (search for similar items in EconPapers)
Date: 2022-12
New Economics Papers: this item is included in nep-env
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Published in Revue management & avenir, 2022, 6 (132), pp.133-154. ⟨10.3917/mav.132.0133⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03510461

DOI: 10.3917/mav.132.0133

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