Complementing a neo institutional approach with a management tools’ approach? The case of internal performance contracts in the urban water sector in Uganda:

Abstract : This paper sought to explore the role of management control tools in an institutionalisation process of a result-oriented logic throughout a New Public Management reform of a public organisation. With that aim, it brought together a neo institutional analysis with a management tools’ approach, building on Hasselbladh and Kallinikos’s framework (2000). We analysed the institutionalisation process of internal performance contracts in a corporatized public water utility in Uganda. Data were collected by means of open-ended interviews, observations and archives, with a multi level and historical perspective. Data analysis was made using content and discourse analysis. In that case, the management tools’ approach enabled to highlight a phenomenon of path dependency created by an embedded management tools, which acted beyond agency and institutional logic.
Type de document :
Communication dans un congrès
7TH International Conference on Accounting, Auditing & Management in Public Sector Reforms, Sep 2012, Milan, Italy. 〈http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=868〉
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https://hal.archives-ouvertes.fr/hal-01580517
Contributeur : Marine Colon <>
Soumis le : vendredi 1 septembre 2017 - 16:15:20
Dernière modification le : samedi 17 novembre 2018 - 01:19:13

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  • HAL Id : hal-01580517, version 1

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Marine Colon, Michel Nakhla. Complementing a neo institutional approach with a management tools’ approach? The case of internal performance contracts in the urban water sector in Uganda: . 7TH International Conference on Accounting, Auditing & Management in Public Sector Reforms, Sep 2012, Milan, Italy. 〈http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=868〉. 〈hal-01580517〉

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