Introduction du Budget Vert dans les collectivités territoriales: les apports d’une approche néo- institutionnelle par les packages

Leonard Gourbier, Sébastien Dony and Céline Du Boys
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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
Sébastien Dony: LEGO - Laboratoire d'Economie et de Gestion de l'Ouest - UBS - Université de Bretagne Sud - UBO - Université de Brest - IMT - Institut Mines-Télécom [Paris] - IBSHS - Institut Brestois des Sciences de l'Homme et de la Société - UBO - Université de Brest - UBL - Université Bretagne Loire - IMT Atlantique - IMT Atlantique - IMT - Institut Mines-Télécom [Paris]
Céline Du Boys: CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon

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Abstract: This research focuses on Green Budgeting as a tool for steering environmental strategy in local governments. We are interested in the way in which Green Budgeting succeeds orfails to combine environmental, financial and public policy development issues. To do this, we draw on the neo-institutional theory. We are also interested in the way in which the Green Budgeting interacts with other elements of control already present in the organization. To do this, we use the MCS package approach. Our research is based on a case study of the implementation of Green Budgeting in a local government. We show that strategies for managing conflicting rationales can be based on complementary relationships between control tools that convey different institutional rationales. Conversely, conflicts between institutional logics can also reflect competitive relationships between control elements that convey opposing logics. Lastly, we show thatwhile the literature stresses the need to take care of the interactions between the various eco-control elements, they can be in competition with each other when they are vectors of opposing institutional logics.

Keywords: Éco-contrôle; Package; Logique institutionnelle (search for similar items in EconPapers)
Date: 2024-05
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Published in 45ème congrès de l’Association Francophone de Comptabilité (AFC), May 2024, Dijon, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04820715

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