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Interrelations entre système de contrôle informel et système formel de contrôle dans une organisation complexe : cas d’une université française - Interrelations between informal and formal control systems in complex organization: the case of a French university

Author

Listed:
  • Alphonse Da

    (Université d’Orléans)

  • Christophe Maurel

    (Université d’Anger)

  • Christophe Favoreu

    (Toulouse Business School)

Abstract

(VF)Depuis la loi du 10 Août 2007 qui a conduit à la mise en place des responsabilités et compétences élargies dans les universités françaises, celles-ci renforcent l’utilisation des outils de contrôle de gestion. Ce renforcement des dispositifs de contrôle formel se fait-il au détriment du contrôle informel présent dans toutes les organisations ? Nous nous interrogeons, à travers l’étude d’un cas, sur la place des dispositifs de contrôles informels et leurs relations dans le système de contrôle universitaire. Les observations au sein d'une université française montrent qu'en fonction du type de décisions les relations entre les contrôles formel et informel diffèrent.(VA) A recent law for French universities leds to these establishments expanded responsibilities and skills that include the use of management control tools. As the relations between informal and formal control systems are difficult in complex organizations, we question, through a case study, these relations: what kind of links appears between informal and formal control systems. The observations in a French university show that, according to the nature of the decisions, the relations between formal and informal controls vary.

Suggested Citation

  • Alphonse Da & Christophe Maurel & Christophe Favoreu, 2018. "Interrelations entre système de contrôle informel et système formel de contrôle dans une organisation complexe : cas d’une université française - Interrelations between informal and formal control sys," Revue Finance Contrôle Stratégie, revues.org, vol. 21(1), pages 33-54, March.
  • Handle: RePEc:dij:revfcs:v:21:y:2018:i:1:p:33-54.
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    More about this item

    Keywords

    contrôle; contrôle de gestion; contrôle informel; outils de pilotage; université; organizational control; informal control; management tools; public sector; university.;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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