Search results

1 – 3 of 3
Article
Publication date: 3 May 2013

Marie Boitier and Anne Rivière

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…

2695

Abstract

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.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 July 2019

Roger Berquier and Delphine Gibassier

Cities are key actors in the fight against climate change. They have developed integrated strategies harnessing the power of information and communication technologies (ICT) as…

Abstract

Purpose

Cities are key actors in the fight against climate change. They have developed integrated strategies harnessing the power of information and communication technologies (ICT) as part of the move towards smart(er) cities. In spite of our knowledge of the role of technological infrastructure in tackling climate change, the role of governance mechanisms to actively pursue environmental sustainability is often understated. Therefore, the purpose of this paper is to analyse governmentality mechanisms developed by a small town in Europe to render energy savings and new energy sources visible and to create new identities with which the citizen and other cities could then identify with, thereby participating in the fight against climate change.

Design/methodology/approach

Data were gathered through non-participant observation, interviews and access to internal data from the city’s energy control project.

Findings

The outcome of these governmentality mechanisms was to create two new identities: the “good citizen”, responsible to lower his impact on climate change, and the “model city”, a laboratory that would serve as a guide for future policies to tackle climate change at the city level. While the “model city” was successful and identification happened with other small cities taking example from it, the “good citizen” failed and inhabitants did not identify with this role model that was defined for them as a way to participate in the fight against climate change.

Practical implications

This case study is a concrete example, based on a longitudinal study, of a city’s strategy and actions on climate change. Other small cities will be able to use this case study to gauge their possibilities for action on climate change. Notably, it is an example of how a network of mechanisms can achieve results in CO2 emissions reduction. It also demonstrates the difficulty to enrol citizens into an environmental sustainability scheme.

Social implications

This paper has implications for how climate change can be tackled in rural areas by small cities. While the role of organizations and large cities (e.g. C40 city network) has been acknowledged, there is a possibility for smaller local actors to act upon grand challenges with local strategies and their own governmentality mechanisms.

Originality/value

The case study contributes to the literature on cities, bringing new insights into how they can become actors of climate change beyond acting on internal controls, and the literature on governmentality by demonstrating how mechanisms can act upon a population without being calculative.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 9 September 2020

Maria Gribling and Joanne Duberley

The purpose of this article is to compare the effects of global competitive pressures on the UK and French B-schools' management systems through the lens of career ecosystems.

Abstract

Purpose

The purpose of this article is to compare the effects of global competitive pressures on the UK and French B-schools' management systems through the lens of career ecosystems.

Design/methodology/approach

This is a qualitative inquiry employing in-depth, semi-structured interviews with 44 business school academics in the two countries.

Findings

This paper demonstrates the importance of top-down and bottom-up ecosystem influences for creating contrasting performance management systems in competitive B-schools in the two countries, to different outcomes for institutions and faculty careers.

Research limitations/implications

The authors focus on faculty working in top business schools, which limits the generalizability of the findings. Future research could apply the ecosystem lens to other institutions and geographical areas to highlight best practices and evaluate their transferability across borders.

Practical implications

The study highlights alternative HR practices and potentially workable adjustments to current systems that could be envisaged in order to enhance performance of individuals and institutions without jeopardizing the chances of valuable human resources to bring their contributions to the success of B-schools.

Originality/value

This paper compares and contrasts different performance management systems, taking into account exogenous and endogenous influences on B-schools that operate in a highly competitive and rapidly changing global management education market.

Details

Personnel Review, vol. 50 no. 5
Type: Research Article
ISSN: 0048-3486

Keywords

1 – 3 of 3