Le paramétrage du package de contrôle d’une politique publique comme stratégie dissimulée d’introduction d’une logique austéritaire

Leonard Gourbier, Sarah Serval and Charlène Arnaud ()
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Leonard Gourbier: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Sarah Serval: CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon
Charlène Arnaud: LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse, IUT Paul Sabatier - Institut Universitaire de Technologie - Paul Sabatier - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse

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Abstract: This research is placed in the organizational field of a "local cultural policy". At the crossroads of public organizations and cultural organizations, this field is characterized by a strong institutional complexity because it is crossed by conflicting institutional logics. In this context, management control elements constitute regulators of conflicts between institutional logics. But what happens when the participants do not have the opportunity to be heard and to publicly promote the institutional logic that they wish to introduce through their control elements? Studies show that, faced with such situations, actors move forward in disguise and construct concealed strategies for introducing an institutional logic. Our study shows how actors parameterize a "nested" control package in which "undercover" control systems are hidden behind "covering" control systems in order to introduce a new institutional logic perceived as illegitimate.

Keywords: Package de contrôle de gestion; logiques institutionnelles; politique publique; austérité; management control package; institutional logics; public policy; austerity (search for similar items in EconPapers)
Date: 2022
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2022, 28 (1)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03780628

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