Introduction du Budget Vert dans les collectivités territoriales : les apports d’une approche néo- institutionnelle par les packages

This research focuses on Green Budgeting as a tool for steering environmental strategy in local governments. We are interested in the way in which Green Budgeting succeeds orfails to combine environmental, financial and public policy development issues. To do this, we draw on the neo-institutional theory. We are also interested in the way in which the Green Budgeting interacts with other elements of control already present in the organization. To do this, we use the MCS package approach. Our research is based on a case study of the implementation of Green Budgeting in a local government. We show that strategies for managing conflicting rationales can be based on complementary relationships between control tools that convey different institutional rationales. Conversely, conflicts between institutional logics can also reflect competitive relationships between control elements that convey opposing logics. Lastly, we show thatwhile the literature stresses the need to take care of the interactions between the various eco-control elements, they can be in competition with each other when they are vectors of opposing institutional logics.