Search icone
Search and publish your papers

Management Accounting Change in the French Public Sector: A New Institutionalist Perspective

Or download with : a doc exchange

About the author


About the document

Published date
documents in English
29 pages
0 times
Validated by
0 Comment
Rate this document
  1. New institutionalism, decoupling and NPM
    1. Decoupling in new institutionalist theory
    2. NPM and decoupling
  2. NPM at inf-rail: a new performance measurement and management system
    1. The case setting: an operating division in a public sector firm
    2. Operationalizing npm: the formal structure of the new performance system
  3. Analysis
    1. Competition
    2. Transparency and accountability
    3. Efficiency and cost reduction
  4. Discussion
    1. Decoupling and new institutionalist theory
    2. Collective decoupling and individual action
    3. Decoupling, resistance and power
    4. Decoupling, resistance and the balance of external and internal legitimacies
    5. Decoupling, coercive change and national context

In the public sector management accounting change is often associated with the implementation of New Public Management (NPM) principles. This article uses the new institutionalist perspective to analyze the implementation of a new performance measurement and management system in a large French public firm, thus contributing to documenting the implementation of NPM in France. We observed various forms of decoupling at the utilization stage of the system. Findings contribute to suggesting three steps in the adoption of managerial innovations (design, implementation, and utilisation) and validate prior research regarding the impact of power, actors' resistance and internal legitimacy concerns on decoupling. Keywords: New institutionalism, new public management, France, accounting change, decoupling, performance measurement systems

Similar documents you may be interested in reading.

Can any theory fully explain the process of European integration? If not, why not?

 Politics & international   |  European union   |  Presentation   |  01/13/2009   |   .doc   |   13 pages

The process of social and organizational changes of the SNCF

 Business & market   |  Management   |  Case study   |  02/16/2011   |   .doc   |   35 pages

Recent documents in accounting category

Group auditing: Tiger pride enterprises

 Business & market   |  Accounting   |  Case study   |  03/29/2016   |   .doc   |   9 pages

Accounting for Customer Incentives

 Business & market   |  Accounting   |  Presentation   |  07/21/2015   |   .doc   |   2 pages