What is it about?
This paper focuses on the development of management control systems in French universities, in the context of New Public Management reforms supposed to give them more autonomy
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Why is it important?
We discuss the Institutionalisation of management control systems and accountability in the specific French context of cultural centralisation, which differs from most studies on New Public Management reforms. We show the interactions between the indicators defined at the State level with the indicators used and monitored at the local level of each university.
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This page is a summary of: Freedom and responsibility for French universities: from global steering to local management, Accounting Auditing & Accountability Journal, May 2013, Emerald,
DOI: 10.1108/09513571311327480.
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