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Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?

Author

Listed:
  • Anne Riviere

    (Management Research Centre - ESC Toulouse)

  • Marie Boitier

    (Management Research Centre - ESC Toulouse)

Abstract

Based on an analysis of the implementation of a formal management control system (MCS) in the French higher education sector, this article outlines the elements which contribute to the structuration of a global and organisational performance management system (PMS). Employing a conceptual framework originating in sociological neo-institutional theory, our longitudinal field study enables us to outline complex multi-level structuration mechanisms, involving interactions of a cognitive, political and normative nature, leading at this stage to different forms of PMS appropriation still not stabilized.

Suggested Citation

  • Anne Riviere & Marie Boitier, 2011. "Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?," Post-Print hal-00650567, HAL.
    • Handle: RePEc:hal:journl:hal-00650567
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650567
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    References listed on IDEAS

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    Keywords

    universities; management control system; autonomy; public sector reform; Système de contrôle de gestion; universités; budget; management public;
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