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Les systèmes de contrôle hybride en réponse à la complexité institutionnelle

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], TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

  • Ariel Eggrickx

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

  • 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)

Abstract

De récents travaux de recherche invitent à considérer le système de contrôle de gestion (SCG) pour analyser les réponses à la complexité institutionnelle. Une recherche-intervention portant sur l'élaboration du SCG dans une nouvelle régie d'eau potable, constitue une opportunité pour prolonger ces travaux, le secteur de la gestion de l'eau étant marqué par une forte complexité institutionnelle. Les résultats montrent que le processus de création du SCG mobilise une combinaison de stratégies : recherche d'équilibre entre les multiples logiques, compartimentation ou évitement selon les outils. La multiplicité des parties prenantes, des objectifs et cultures conduisent in fine à un SCG hybride, favorisant une proximité entre la régie et son autorité organisatrice, et développant la capacité de réponse à la complexité institutionnelle.

Suggested Citation

  • Bruno Camous & Ariel Eggrickx & Lætitia Guérin-Schneider, 2021. "Les systèmes de contrôle hybride en réponse à la complexité institutionnelle," Post-Print hal-04360273, HAL.
    • Handle: RePEc:hal:journl:hal-04360273
    Note: View the original document on HAL open archive server: https://hal.inrae.fr/hal-04360273v1
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    References listed on IDEAS

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