Reporting et pilotage dans un établissement public. L'UPPA, une université qui compte

Stéphanie Chatelain-Ponroy (stephanie.chatelain@cnam.fr) and Samuel Sponem (samuel.sponem@hec.ca)
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Stéphanie Chatelain-Ponroy: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Samuel Sponem: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: Public organizations are a privileged field of management control systems implementation today. However, in these organizations, the choice of Key Performance Indicators of reporting and steering raises specific problems. The UPPA is a medium-sized university. This organization faced the difficulty of the choice of KPI during the construction of its four-year contract. Based on this example, the case highlights the criteria that must be retained to choose KPI; in particular in the case of a public organization.

Keywords: Management Control; Public Management; Balanced Scorecard; KPI; contrôle de gestion; gestion publique; performance; tableau de bord; indicateurs (search for similar items in EconPapers)
Date: 2010-04
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Published in Revue des Cas en Gestion, 2010, 2, pp.39-52

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00483561

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