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Le « doyen contrôleur des coûts » : outils de gestion et allocation des ressources dans la gouvernance des universités

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  • Pascal Fabre

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

The implementation of presidential directives, in particular concerning the financial constraint, constitute a challenge for the universities governance. With regard to this aspect, the directors of UFR or deans are a vital drive belt between the presidency and the faculties. The aim of this paper is firstly to study which obstacles meet directors of UFR in charge of financial constraint in their faculties and secondly to understand how the management tools (particularly cost accouting) can contribute to raise these obstacles

Suggested Citation

  • Pascal Fabre, 2009. "Le « doyen contrôleur des coûts » : outils de gestion et allocation des ressources dans la gouvernance des universités," Post-Print halshs-00458929, HAL.
    • Handle: RePEc:hal:journl:halshs-00458929
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00458929
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    References listed on IDEAS

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    1. Benoît Bernard, 2005. "Les paradoxes des indicateurs émergents," ULB Institutional Repository 2013/14806, ULB -- Universite Libre de Bruxelles.
    2. Gérard Charreaux, 2002. "Variation sur le thème:"À la recherche de nouvelles fondations pour la finance et la gouvernance d'entreprise"," Revue Finance Contrôle Stratégie, revues.org, vol. 5(3), pages 5-68, September.
    3. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
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    Cited by:

    1. Anne Riviere & Marie Boitier, 2011. "Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?," Post-Print hal-00650567, HAL.

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