Les contrats internes d’objectifs et de moyens à l’université: un outil habilitant de sortie de crise ?

Larbi Hasrouri ()
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Larbi Hasrouri: UFR Sciences économiques [Poitiers] - Université de Poitiers – Faculté de Sciences économiques - UP - Université de Poitiers = University of Poitiers

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Abstract: The paper aims to characterize the internal objectives and means contracts (IOMC) within a university exiting from a crisis through control technologies. We mobilize a lexicometry approach on nine IOMC completed with three interviews with head staff of faculties from a medium-sized university. Adler et Borys (1996) works and levels of control of Simons (1995) are mobilized as our theoretical frame. Our ground is a medium-sized university exiting from both a financial and a political crisis. The results of textual analysis show that the learning dimension of enabling prevails explained by a better knowledge of oneself during interactive control according interviews. The easing dimension of enabling is mainly explained by the spreading of metrics in IOMCs close to the staff within departments.

Date: 2022-05-24
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Published in 43ème Congrès de l'Association Francophone de Comptabilité (AFC), May 2022, Bordeaux, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03751708

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