Le balanced scorecard au cœur d'un contrôle renouvelé de la gestion des services publics : le cas des universités françaises

David Carassus (1) , Elodie Dupuy

1 CREG - Centre de recherche et d'études en gestion

Currently, French universities do not seem to have ways of adapted management control, nor the tools enabling them to meet new challenges and shortcomings, in their transition to independence. Here we are studying accordingly at the adaptation to the specifics of the university activity, of management control and, more particularly, of Balanced ScoreCard (BSC), an instrument which has met, over the past few years, great success in private sector organisations and, more recently, those in the public sector. In this sense, this article therefore, sets out firstly, to analyse the BSC as an element of answer to the specifics of context and activities of universities. Then, secondly, we look at the BSC as a tool renewing a practice of elementary university management control. Therefore, these analysis allow us to determine if management control and the BSC will prove to be answers to the changing needs of French universities.

Mots clés: Universités françaises; contrôle de gestion; balanced scorecard; pilotage French universities; management control; control

Domaines: Gestion et management

David Carassus, Elodie Dupuy. Le balanced scorecard au cœur d'un contrôle renouvelé de la gestion des services publics : le cas des universités françaises. 3ème Journée d'Etude en Contrôle de Gestion3ème Journée d'Etude en Contrôle de Gestion, Institut d'Economie et Management de Nantes, IAE, Feb 2011, Nantes, France. ⟨hal-02432486⟩