Freedom and responsibility for French universities: From global steering to local management

Accounting, Auditing and Accountability Journal

Volumn 26, Issue 4, 2013, Pages 616-649

  Boitier, Marie ^a   Rivière, Anne ^a  

^a TOULOUSE BUSINESS SCHOOL   (France)

Author keywords

Autonomy; Budgets; Control; Management control system; NPM; Performance indicators; Universities

Indexed keywords

EID: 84878216953     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513571311327480     Document Type: Article

References (59)

1. Abernethy, M., Chua, W.F. (1996), "A field study of control system 'redesign': the impact of institutional process on strategic choice" in Contemporary Accounting Research, Vol. 13, No. 2, pp. 569-606.
2. AERES (2010), Annual Report, Paris.
3. Agyemang, G. (2009), "Responsibility and accountability without direct control? Local education authorities and the seeking of influence in the UK schools sector" in Accounting, Auditing & Accountability Journal, Vol. 22, No. 5, pp. 762-788.
4. Anthony, R. (1965), Planning and Control Systems: A Framework for Analysis, Harvard Business Press, Boston, MA.
5. Bezès, P. (2009), Réinventer l'Etat - Les réformes de l'administration française (1962-2008), PUF, Paris.
6. Blau, P.M., Meyer, M.W. (1988), Bureaucracy in Modern Society, 3rd ed., Random House, London.
7. Brignall, S., Modell, S. (2000), "An institutional perspective on performance measurement and management in the "new public sector" in Management Accounting Research, Vol. 11, pp. 281-306.
8. Broadbent, J. (2011), "Discourses of control, managing the boundaries" in The British Accounting Review, Vol. 43, No. 4, pp. 264-277.
9. Broadbent, J., Guthrie, J. (2008), "Public sector to public services: 20 years of "contextual" accounting research" in Accounting, Auditing & Accountability Journal, Vol. 21, No. 2, pp. 129-169.
10. Broadbent, J., Laughlin, R. (2009), "Performance management systems: a conceptual model" in Management Accounting Research, Vol. 20, pp. 283-295.
11. Broadbent, J., Gallop, C., Laughlin, R. (2011), "Analysing societal regulatory control systems with specific reference to higher education in England" in Accounting, Auditing & Accountability Journal, Vol. 23, No. 4, pp. 506-531.
12. Bruno, I., Clément, P., Laval, C. (2010), La grande mutation: néolibéralisme et éducation en Europe, Editions Syllepse, Paris.
13. Burns, J., Scapens, R. (2000), "Conceptualizing management accounting change: an institutional framework" in Management Accounting Research, Vol. 11, pp. 2-25.
14. Christensen, M., Skaerbaek, P. (2010), "Consultancy outputs and the purification of accounting technologies" in Accounting, Organizations and Society, Vol. 35, pp. 524-545.
15. Collier, P. (2001), "The power of accounting: a field study of local financial management in a police force" in Management Accounting Research, Vol. 12, pp. 465-486.
16. Czarniawska, B., Genell, K. (2002), "Gone shopping? Universities on their way to the market" in Scandinavian Journal of Management, Vol. 18, pp. 455-474.
17. Dambrin, C., Lambert, C., Sponem, S. (2007), "Control and change - analysing the process of institutionalisation" in Management Accounting Review, Vol. 18, pp. 172-208.
18. Dillard, J., Rigsby, J., Goodman, C. (2004), "The making and remaking of organization context: duality and the institutionalization process" in Accounting, Auditing & Accountability Journal, Vol. 17, No. 4, pp. 506-542.
19. DiMaggio, P., Powell, W. (1983), "The iron cage revisited: institutional isomorphism and collective rationality in organizational fields" in American Sociological Review, Vol. 48, No. 2, pp. 147-160.
20. Eisenhardt, K. (1989), "Building theories from case study research" in Academy of Management Review, Vol. 14, No. 4, pp. 532-550.
21. Ferreira, A., Otley, D. (2009), "The design and use of performance management systems: an extended framework for analysis" in Management Accounting Research, Vol. 20, pp. 263-282.
22. French Parliament (2010), Annual Performance Plans - Appendix to the French Budget for 2010 (projet de loi de finance pour 2010), Paris, p. 26.
23. Friedland, R., Alford, R. (1991), "Bringing society back" Powell, W.W. and Di Maggio, P.J. (Eds.), Symbols, Practices, and Institutional Contradictions. The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL.
24. Granlund, M. (2001), "Towards explaining stability in and around management accounting systems" in Management Accounting Research, Vol. 12, pp. 141-166.
25. Greenwood, R., Suddaby, R., Hinings, C.R. (2002), "Theorizing change: the role of professional associations in the transformation of institutionalized fields" in Academy of Management Journal, Vol. 45, No. 1, pp. 58-80.
26. Guthrie, J., Neumann, R. (2007), "Economic and non-financial performance indicators in Universities. The establishment of a performance-driven system for Australian higher education" in Public Management Review, Vol. 9, No. 2, pp. 231-252.
27. Hasselbladh, H., Kallinikos, J. (2000), "The project of rationalization: a critique and reappraisal of neo-institutionalism in organization studies" in Organization Studies, Vol. 21, No. 4, pp. 697-720.
28. Hood, C. (1995), "The "New Public Management" in the 1980s: variation on a theme" in Accounting, Organizations and Society, Vol. 20, Nos 2/3, pp. 95-109.
29. Hood, C. (2007), "Public service management by numbers: why does it vary? Where has it come from? What are the gaps and the puzzles?" in Public Money and Management, Vol. 27, No. 2, pp. 95-102.
30. Hopper, T., Major, M. (2007), "Extending institutional analysis through theoretical triangulation: regulation and activity-based costing in Portuguese telecommunications" in European Accounting Review, Vol. 16, No. 1, pp. 59-97.
31. Humphrey, C., Miller, P. (2012), "Rethinking impact and redefining responsibility: the parameters and coordinates of accounting and public management reforms" in Accounting, Auditing & Accountability Journal, Vol. 25, No. 2, pp. 295-327.
32. IGAENR (2007), Annual Report, Paris.
33. IGAENR (2010), Annual Report, Paris.
34. Lapsley, I. (2009), "New public management: the cruellest invention of the human spirit?" in Abacus, Vol. 45, No. 1, pp. 1-21.
35. Lounsbury, M. (2008), "Institutional rationality and practice variation: new directions in the institutional analysis of practice" in Accounting, Organization and Society, Vol. 33, Nos 4-5, pp. 349-361.
36. McKenzie, Z. (2009), "Higher education reform in France. Some lessons from the Australian experience", available at: www.fondapol.org/wp-content/uploads//pdf/documents/DT_Higher_Education_Reform_in_France.pdf (accessed 24 July 2012).
37. Malmi, T., Brown, D.A. (2008), "Management control systems as package-opportunities, challenges and research directions" in Management Accounting Research, Vol. 19, pp. 287-300.
38. Meyer, J., Rowan, B. (1977), "Institutionalized organizations: formal structure as myth and ceremony" in American Journal of Sociology, Vol. 83, No. 2, pp. 340-363.
39. Mintzberg, H. (1981), The Structuring of Organizations: A Synthesis of the Research, Prentice Hall, Upper Saddle River, NJ.
40. Modell, S. (2003), "Goals versus institutions: the development of performance measurement in the Swedish university sector" in Management Accounting Research, Vol. 14, pp. 333-359.
41. Modell, S. (2005), "Students as consumers? An institutional field-level analysis of the construction of performance measurement practices" in Accounting, Auditing & Accountability Journal, Vol. 18, No. 4, pp. 537-563.
42. Modell, S. (2009), "Institutional research on performance measurement and management in the public sector accounting literature: a review and assessment" in Financial Accountability and Management, Vol. 25, No. 3, pp. 277-303.
43. Modell, S., Jacobs, K., Wiesel, F. (2007), "A process (re)turn?? Path dependencies, institutions and performance management in Swedish central government" in Management Accounting Research, Vol. 18, pp. 453-475.
44. Moll, J., Hoque, Z. (2011), "Budgeting for legitimacy: the case of an Australian university" in Accounting, Organizations and Society, Vol. 36, pp. 86-101.
45. Musselin, C. (2008), "Vers un marché international de l'enseignement supérieur?" in Critique Internationale, Vol. 39, pp. 13-24.
46. OECD (2010), Education at a Glance 2010: OECD Indicators, 10th ed., Paris, 7 September.
47. Olson, O., Humphrey, C., Guthrie, J. (2001), "Caught in an evaluator trap: a dilemma for public services under NPFM" in European Accounting Review, Vol. 10, No. 3, pp. 505-522.
48. Otley, D. (1999), "Performance management: a framework for management control systems research" in Management Accounting Research, Vol. 10, pp. 363-382.
49. Otley, D., Berry, A. (1998), "Case study research in management accounting and control" in Accounting Education, Vol. 7, pp. 105-127.
50. Parker, L. (2011), "University corporatization: driving redefinition" in Critical Perspectives on Accounting, Vol. 22, pp. 434-450.
51. Power, M. (1997), The Audit Society: Rituals of Verification, Oxford University Press, Oxford.
52. Scott, R. (2001), Institutions and Organizations, 2nd ed., Sage, Thousand Oaks, CA.
53. Seo, M.-G., Creed, D. (2002), "Institutional contradictions, praxis, and institutional change: a dialectical perspective" in Academy of Management Review, Vol. 27, pp. 222-247.
54. Simons, R. (1987), "Accounting, control systems and business strategy: an empirical analysis" in Accounting, Organizations and Society, Vol. 12, pp. 357-374.
55. Simons, R. (1995), Levers of Control. How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, Boston, MA.
56. Suddaby, R., Elsbach, K., Greenwood, R., Meyer, J., Zilber, T. (2010), "Organizations and their institutional environments - bringing meaning, values and culture back in: introduction to the special research forum" in Academy of Management Journal, Vol. 53, No. 6, pp. 1234-1240.
57. Townley, B. (2002), "The role of competing rationalities in institutional change" in Academy of Management Journal, Vol. 45, No. 1, pp. 163-179.
58. Tuchman, G. (2009), Wannabe U. Inside the Corporate University, The University of Chicago Press, Chicago, IL.
59. Weick, K. (1976), "Educational organizations as loosely coupled systems" in Administrative Science Quarterly, Vol. 21, pp. 1-19.