Anne Rivière
Toulouse Business School
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Publication
Featured researches published by Anne Rivière.
Accounting, Auditing & Accountability Journal | 2013
Marie Boitier; Anne Rivière
Purpose - This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach - Empirical data are gathered both at the global level and at the local (university) level through an in-depth case study. This allows a dynamic multi-level analysis based on a neo-institutional framework. Findings - This article shows how formal MCSs contribute to the institutionalisation of a wider PMS at the global level of the HE sector. The social context then has a determining influence on universities, through the diffusion of values and norms drained by formal MCSs, calling into question the effectiveness of the autonomy supposed to be given to universities under the new PMS. Moreover, within universities, the complex interactions between MCS and PMS resulting from learning, political interactions and conflicts of values, lead to still uncertain outcomes. Research limitations/implications - The paper focuses on one main case-study, which is still undergoing change. Analysis could be reinforced by further longitudinal and comparative research. Social implications - Steering organisations within a framework where the State defines strategic priorities requires both appropriate performance indicators and a dialogue allowing objectives to be shared at both the social and local levels. Originality/value - Institutionalisation of MCSs and accountability are discussed in the specific French context of cultural centralisation.
Public Money & Management | 2013
Marie Boitier; Anne Rivière
This article discusses the changes taking place in French universities resulting from Frances move to New Public Management (NPM) principles in 2007. A new performance management system focusing on accountability and efficiency is currently under construction. However, the model is not yet entirely institutionalized, and resistance from various stakeholders is leading to some interesting adaptations.
Archive | 2016
Marie Boitier; Anne Rivière
New Public Management promotes and spreads management techniques in all public organizations in general, and in universities in particular. This societal and organizational change is analyzed in this chapter as a process of professionalization built on interactions between professional university groups concerning the new managerial logic. This logic is associated with accounting technologies challenging traditional professional logics. This research is based on a longitudinal qualitative case study conducted in a French university between 2007 and 2012, a period of intense change. Empirical data show both a partial dissemination of the new managerial institutional logic within the university and signs of professionalization through the dynamics of interactions between professional groups. All professional groups are at least partially altered by this ongoing professionalization process.
Entreprises Et Histoire | 2006
Anne Rivière
Archive | 2013
Simon Alcouffe; Marie Boitier; Anne Rivière
Comptabilité - Contrôle - Audit | 2010
Anne Rivière
LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE | 2008
Marie Boitier; Anne Rivière
Comptabilité - Contrôle - Audit | 2016
Marie Boitier; Anne Rivière
Comptabilité - Contrôle - Audit | 2016
Marie Boitier; Anne Rivière
Colloque international de l'Association Internationale de Recherche en management Public (AIRMAP) " Management public : et si les fins justifiaient les moyens... " | 2015
Marie Boitier; Stéphanie Chatelain-Ponroy; Anne Rivière; Stéphanie Mignot-Gérard; Christine Musselin; Samuel Sponem