European Business Schools Librarian's Group

ESSEC Working Papers,
ESSEC Research Center, ESSEC Business School

No DR 06018: Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective

Annick Bourguignon (), Olivier Saulpic () and Philippe Zarlowski ()
Additional contact information
Annick Bourguignon: ESSEC Business School, Postal: Avenue Bernard Hirsch - B.P. 50105, 95021 CERGY-PONTOISE Cedex , FRANCE,
Olivier Saulpic: ESCP-EAP, Postal: 79 Avenue de la République, 75011 PARIS, FRANCE
Philippe Zarlowski: ESSEC Business School, Postal: Avenue Bernard Hirsch - B.P. 50105, 95021 CERGY-PONTOISE Cedex , FRANCE,

Abstract: 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.

Keywords: Decoupling; New Public Management; Public Sector

JEL-codes: M00

30 pages, December 2006

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