Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "4840"
  #_source: array:26 [
    "id" => "4840"
    "slug" => "management-accounting-change-in-the-french-public-sector-a-new-institutionalist-perspective"
    "yearMonth" => "2006-05"
    "year" => "2006"
    "title" => "Management Accounting Change in the French Public Sector: A New-institutionalist Perspective"
    "description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2006). Management Accounting Change in the French Public Sector: A New-institutionalist Perspective. Dans: <i>Actes du 27ème Congrès de l'AFC</i>. Financial Management Association (FMA)."
    "authors" => array:3 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
      1 => array:1 [
        "name" => "SAULPIC O."
      ]
      2 => array:1 [
        "name" => "ZARLOWSKI P."
      ]
    ]
    "ouvrage" => "Actes du 27ème Congrès de l'AFC"
    "keywords" => array:3 [
      0 => "Découplage"
      1 => "Nouveau management public"
      2 => "Secteur public"
    ]
    "updatedAt" => "2021-10-18 15:42:03"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Actes d'une conférence"
      "en" => "Conference Proceedings"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "CD-Rom Nous analysons le mode d'adoption dans une grande entreprise publique française d'un nouveau système de contrôle de gestion inspiré des principes du Nouveau Management Public. Nous comparons le système formel, tel qu'il a été conçu et déployé dans l'organisation, les discours de ses promoteurs et de ses utilisateurs et les pratiques de ces derniers. Nos analyses font apparaître l'existence d'un découplage au niveau de l'utilisation du nouveau système. Nous discutons la notion de découplage et les raisons ayant conduit à l'existence d'un découplage dans l'organisation étudiée."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-21T16:21:43.000Z"
    "docTitle" => "Management Accounting Change in the French Public Sector: A New-institutionalist Perspective"
    "docSurtitle" => "Actes d'une conférence"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>, SAULPIC O., ZARLOWSKI P."
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick, SAULPIC O., ZARLOWSKI P.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2006</span>"
    "keywordList" => "<a href="#">Découplage</a>, <a href="#">Nouveau management public</a>, <a href="#">Secteur public</a>"
    "docPreview" => "<b>Management Accounting Change in the French Public Sector: A New-institutionalist Perspective</b><br><span>2006-05 | Actes d'une conférence </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Management Accounting Change in the French Public Sector: A New-institutionalist Perspective</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.266215
  +"parent": null
}