English, Article, Journal or magazine article edition: 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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Bookmark: http://trove.nla.gov.au/version/170037
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective
Author
  • Bourguignon, Annick
  • Saulpic, Olivier
  • Zarlowski, Philippe
Physical Description
  • preprint
Notes
  • In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring there at the utilization level of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization.
  • Decoupling; New Public Management; Public Sector
  • RePEc:ebg:essewp:dr-06018
Language
  • English
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