IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04579798.html
   My bibliography  Save this paper

Internal Contracts for Objectives and Resources at University: An Enabling and Facilitating Tool
[Les contrats internes d’objectifs et de moyens à l’université : un outil habilitant et facilitant]

Author

Listed:
  • Larbi Hasrouri

    (Université de Poitiers - Faculté de Sciences économiques - UP - Université de Poitiers = University of Poitiers, IPAG [Poitiers] - Institut de Préparation à l’Administration Générale [Poitiers] - UP - Université de Poitiers = University of Poitiers)

Abstract

The paper is about formalizing contracts within universities, which at the heart of the New Public Management doctrine (Hood, 1995). A literature (Bollecker, 2013, Châtelain et al., 2013, Fabre, 2005) looked into objectives contracts as part of the management control field. We focus the study on the internalization of such contracts in terms of tool of control. The aim of this article is to characterize the internal contracts of objectives and resources (CIOMs ) implemented between university governing chancellorship and the departments and faculties as a control technology within an average university trying to exit from a critical situation. So, our problematic is to analyze to what extent such internalization of objective contracts can be a control tool from the point of view of the departments. Employing a theoretical point of view, we use Adler and Borys's (1996) grid for so-called enabling control in three possible dimensions (facilitating, enabling, guidance), Simons's (1995) conceptual framework of control (interactive versus diagnostic), and the boundary-object framework (Trompette and Winck, 2009, Zeiss and Groenewegen, 2009). Our methodology is based on a textual analysis of the nine ICORs of the studied university and its departments, in addition to interviews with three division directors. The textual analysis results show indeed a certain similarity for three departments. The textual analysis of the ICORs also show that enabling control is the dominant dimension and can be explained, according to the three interviewed faculty directors -whose results of the textual analysis show a strong similarity- by greater self-knowledge during periods of interactive control through dialogue and discussion phases with chancellorship, particularly when departments directors can choose their own indicators for the department during these phases. The facilitating aspect of enabling is mainly explained by the spread of ICOR indicators as close as possible to the teams in the departments. Last, there is a constraigning aspect (Ragaigne et al., 2014) to using ICORs, although there is no prescription for their adoption or deployment.

Suggested Citation

  • Larbi Hasrouri, 2024. "Internal Contracts for Objectives and Resources at University: An Enabling and Facilitating Tool [Les contrats internes d’objectifs et de moyens à l’université : un outil habilitant et facilitant]," Post-Print hal-04579798, HAL.
    • Handle: RePEc:hal:journl:hal-04579798
    DOI: 10.3917/gmp.pr1.0010
    Note: View the original document on HAL open archive server: https://hal.science/hal-04579798
    as

    Download full text from publisher

    File URL: https://hal.science/hal-04579798/document
    Download Restriction: no
    File URL: https://libkey.io/10.3917/gmp.pr1.0010?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Aurélien Ragaigne & Ewan Oiry & Amaury Grimand, 2014. "Contraindre et habiliter : la double dimension des outils de contrôle," ACCRA, Association francophone de comptabilité, vol. 20(2), pages 9-37.
    2. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    3. Caroline Mothe & Estelle Delfosse & Anne Marie Bocquet, 2021. "L’analyse de données textuelles assistée par ordinateur. Les discours sur les réseaux de chaleur," Revue française de gestion, Lavoisier, vol. 0(2), pages 11-37.
    4. Aurélien Ragaigne & Ewan Oiry & Amaury Grimand, 2014. "Contraindre et habiliter : la double dimension des outils de contrôle," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 20(2), pages 9-37.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ingrid Fasshauer, 2019. "La Construction De La Personne Agee Dependante En Ehpad," Post-Print hal-03254511, HAL.
    2. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2022. "The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 371-402, September.
    3. repec:dau:papers:123456789/10751 is not listed on IDEAS
    4. Chaminda Wijethilake & Bedanand Upadhaya, 2020. "Market drivers of sustainability and sustainability learning capabilities: The moderating role of sustainability control systems," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2297-2309, September.
    5. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    6. Kevin Baird & Sophia Su & Rahat Munir, 2023. "The mediating role of levers of controls on the association between sustainable leadership and organisational resilience," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 167-200, June.
    7. Carl Deschamps & Jan Mattijs, 2017. "Sustainable goal setting: a large-scale case in management practice," ULB Institutional Repository 2013/261842, ULB -- Universite Libre de Bruxelles.
    8. Johansson, Tobias, 2018. "Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 47-62.
    9. Bruno De Rosa, 2022. "Il controllo nelle "agile organizations": new wine or just new bottles?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(1), pages 121-148.
    10. Benjamin Benoit, 2014. "Is there a manager in the plane ? The remarquable absence of the manager in enabling control [Y a-t-il un manager dans l'avion ? Ou la relative absence du manager dans les approches capacitantes du," Post-Print hal-01899013, HAL.
    11. Micheli-Aparecida Lunardi & Marcia-Zanievicz da Silva & Alyne-Cecilia Serpa-Ganz & Vinícius-Costa da Silva-Zonatto, 2020. "Management control levers in hospitals: the influence of accreditation on other mana-gement control systems," Estudios Gerenciales, Universidad Icesi, vol. 36(155), pages 239-247, June.
    12. Dasuni Nirmani Pandithasekara & Erabaddage Ayoma Gayathri Sumanasiri & Áron Perényi, 2023. "Exploring the Impact of Sustainability Control Systems on Employees’ Green Creativity: The Mediating Role of Psychological Empowerment and Sustainability Learning Capabilities," Sustainability, MDPI, vol. 15(6), pages 1-20, March.
    13. Cuguero-Escofet, Natalia & Rosanas, Josep M., 2012. "The just design and use of management control systems as requirements for goal congruence," IESE Research Papers D/949, IESE Business School.
    14. Emer Curtis & Breda Sweeney, 2017. "Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 313-343, April.
    15. Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 201-233, June.
    16. Ossi Pesämaa, 2017. "Personnel- and action control in gazelle companies in Sweden," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 107-132, February.
    17. Bisbe, Josep & Kruis, Anne-Marie & Madini, Paola, 2019. "Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 124-144.
    18. Maurizio Massaro & Filippo Zanin & Roland Bardy, 2014. "Levers of control and knowledge sharing in alliances among Large Firms and Small Firms in the pharmaceutical industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 121-142.
    19. Paula M. G. Veen-Dirks & Marijke C. Leliveld & Wesley Kaufmann, 2021. "The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 269-294, June.
    20. Lill, Philipp A. & Wald, Andreas, 2021. "The agility-control-nexus: A levers of control approach on the consequences of agility in innovation projects," Technovation, Elsevier, vol. 107(C).
    21. Müller-Stewens, Benedikt & Widener, Sally K. & Möller, Klaus & Steinmann, Jan-Christoph, 2020. "The role of diagnostic and interactive control uses in innovation," Accounting, Organizations and Society, Elsevier, vol. 80(C).

    More about this item

    Keywords

    Objectives contract; Control; Enabling; Qualitative comparative analysis (QCA); Contrat d’objectifs; Contrôle; Analyse qualitative comparée;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04579798. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.