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Outils De Gestion Et Services Publics : Le Cas De La Comptabilite Analytique A L'Universite

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  • Martin Anne

    (DRM MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This research is about implementation of a management accounting tool in a French university, analyzed through Actor-Network Theory (ANT). This tool is a compulsory constraint operationalizing the New Public Management trend (NPM) contented in the current public reform. To do this, a case study was conducted in a university, and the results show that an actant coming from context and history of the organization had a leading influence on the tool's shape.

Suggested Citation

  • Martin Anne, 2015. "Outils De Gestion Et Services Publics : Le Cas De La Comptabilite Analytique A L'Universite," Post-Print hal-01188793, HAL.
    • Handle: RePEc:hal:journl:hal-01188793
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188793
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    References listed on IDEAS

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