Management accounting change in the public sector : A french case study and a new institutionalist perspective / BOURGUIGNON, Annick ; SAULPIC, Olivier ; ZARLOWSKI, Philippe

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Management accounting change in the public sector : A french case study and a new institutionalist perspective / BOURGUIGNON, Annick ; SAULPIC, Olivier ; ZARLOWSKI, Philippe

Working Paper/Case Study

BOURGUIGNON, Annick | SAULPIC, Olivier - Professeur à ESCP Europe | ZARLOWSKI, Philippe - Professeur à ESCP Europe | ESSEC

Published by ESSEC. Cergy-Pontoise - 2006

Source : Ebsco collections

Item type: Working Paper/Case Study
Language: anglais
Pages: 30 p.

Publication year

2006

Collection

Document de recherche

Volume

DR 06018

Region

GENERAL

Note

Table

Note

References (3 p.)

This case study analyzes, in a French public company, the adoption mode of a new management control system pertaining to New Public Management (NPM) principles. The formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter are compared. Decoupling patterns occuring there at the utilization level of the new system clearly appear. So, this notion of decoupling and the reasons of its existence in this organization are studied.

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