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Management control systems and conflicting logics: the case of public water operator
[Systèmes de contrôle de gestion et conflits de logiques : le cas de la gestion de l'eau en régie]

Author

Listed:
  • Bruno Camous

    (CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

  • Lætitia Guérin-Schneider

    (UMR G-EAU - Gestion de l'Eau, Acteurs, Usages - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - BRGM - Bureau de Recherches Géologiques et Minières - IRD - Institut de Recherche pour le Développement - AgroParisTech - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - Institut Agro Montpellier - Institut Agro - Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement)

  • Ariel Eggrickx

    (MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier)

Abstract

The literature has little explored the characteristics of a management control system (MCS) able of connecting multiple opposing institutional logics. An intervention-research shows that despite values and time horizons differences between the public water operator and its organizing authority, it is possible to develop an inter-organizational MCS incorporating multiple logics.

Suggested Citation

  • Bruno Camous & Lætitia Guérin-Schneider & Ariel Eggrickx, 2022. "Management control systems and conflicting logics: the case of public water operator [Systèmes de contrôle de gestion et conflits de logiques : le cas de la gestion de l'eau en régie]," Post-Print hal-03510461, HAL.
    • Handle: RePEc:hal:journl:hal-03510461
    DOI: 10.3917/mav.132.0133
    Note: View the original document on HAL open archive server: https://u-bourgogne.hal.science/hal-03510461v1
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