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Le Controle De Gestion Au Service Du Gouvernement De L'Université : Propos D'Étape Sur La Conception D'Un Balanced Scorecard Au Sein D'Une Université Française

Author

Listed:
  • Bernard Augé

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

  • Gérald Naro

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

  • Alexandre Vernhet

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

Abstract

This communication tells the first results of an experiment on the conception of a Balanced Scorecard within a French university. This university develops a new governance at the time of its access to autonomy in the context of a French reform named "Responsabilités et Compétences Elargies". Facing the necessity of implementing Management control devices, the university is constrained to build a system of strategic monitoring in the perspective of its government. To this aim, the researchers propose the development of a Balanced Scorecard. Under the direction of the President, who gets involved directly in the project, the BSC is then build in order to constructing and steering a new strategy. The Simon's model of levers of control ( 1995 ) is so mobilized to study the relevance of the BSC, envisaged as an interactive lever of control, in the perspective of the governance of universities within the context of the "LRU" french law.

Suggested Citation

  • Bernard Augé & Gérald Naro & Alexandre Vernhet, 2010. "Le Controle De Gestion Au Service Du Gouvernement De L'Université : Propos D'Étape Sur La Conception D'Un Balanced Scorecard Au Sein D'Une Université Française," Post-Print hal-00481556, HAL.
    • Handle: RePEc:hal:journl:hal-00481556
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481556
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    References listed on IDEAS

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    1. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
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    Cited by:

    1. Elvia Lepori & Marc Bollecker, 2015. "Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif," Post-Print hal-01188774, HAL.
    2. David Carassus & Elodie Dupuy, 2013. "Enjeux et modalités de l'évaluation de la performance globale dans une organisation publique : le cas des universités françaises," Post-Print hal-02432268, HAL.

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