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Dive into the research topics where Anne Rivière is active.

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Featured researches published by Anne Rivière.


Accounting, Auditing & Accountability Journal | 2013

Freedom and responsibility for French universities: from global steering to local management

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

Are French universities under control

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

Changing Professions? The Professionalization of Management in Universities

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

Le discours organisationnel vu par les sciences de gestion : monologue, polyphonie ou cacophonie ?

Anne Rivière


Archive | 2013

Contrôle de gestion sur mesure : Industrie, grande distribution, banque, secteur public, culture

Simon Alcouffe; Marie Boitier; Anne Rivière


Comptabilité - Contrôle - Audit | 2010

Politique de réduction des coûts et communication financière : ritualisme, opportunisme ou nomadisme ?

Anne Rivière


LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE | 2008

Vers une perspective étendue de l'analyse néo-institutionnelle : quels apports pour la recherche en comptabilité-contrôle ?

Marie Boitier; Anne Rivière


Comptabilité - Contrôle - Audit | 2016

Les systèmes de contrôle de gestion, vecteurs d’une logique gestionnaire: changement institutionnel et conflits de logiques à l’université

Marie Boitier; Anne Rivière


Comptabilité - Contrôle - Audit | 2016

Management Control Systems, Vectors of a Managerial Logic: Institutional Change and Conflicts of Logics at University

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

Le Nouveau Management Public dans les universités françaises, un puzzle doctrinal encore mal articulé en pratiques ?

Marie Boitier; Stéphanie Chatelain-Ponroy; Anne Rivière; Stéphanie Mignot-Gérard; Christine Musselin; Samuel Sponem

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Marie Boitier

Toulouse Business School

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Stéphanie Chatelain-Ponroy

Conservatoire national des arts et métiers

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