Le « doyen contrôleur des coûts »: outils de gestion et allocation des ressources dans la gouvernance des universités

Pascal Fabre
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Pascal Fabre: LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans

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Abstract: The implementation of presidential directives, in particular concerning the financial constraint, constitute a challenge for the universities governance. With regard to this aspect, the directors of UFR or deans are a vital drive belt between the presidency and the faculties. The aim of this paper is firstly to study which obstacles meet directors of UFR in charge of financial constraint in their faculties and secondly to understand how the management tools (particularly cost accouting) can contribute to raise these obstacles

Keywords: Governance; Cost accounting; University; Gouvernance; Comptabilité de gestion; Régulation; Planification; Université (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00458929
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Citations: View citations in EconPapers (1)

Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00458929

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