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 here at the utilization level of the new system. We identify clear decoupling patterns occurring here at the utilizationlevel of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization.
BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2006). Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective. Dans: 29th Annual Congress of the European Accounting Association (EAA). Dublin.