The Control of Complex Organizations and Operational Performance Measures: The Case of French Museums and The Case of The French Income Support Scheme

Pascale Amans and Sylvie Rascol-Boutard
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Pascale Amans: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse
Sylvie Rascol-Boutard: LCL - Laboratoire des collectivités locales - UO - Université d'Orléans, MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

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Abstract: This paper investigates how complex organizations are managed on the basis of an operational performance measure. More precisely, it focuses on how these organizations regulate themselves, and/or are audited on the basis of an operational performance measure. It is based on the case of two different types of organisations: French museums on the one hand and the framework of the French income support scheme on the other hand. Thus, it is based on the case of two operational performance measures: audience (museums) and the number of exits (French income support scheme). Ironically, this paper tends to show that the more complex these organizations seem to be, the simpler their control systems are. Even the actors whose work is audited, in spite of their criticizing operational performance measures, seem to recommend the use of one of these. This paper is structured as follows. First, our theoretical framework is described. Second, we present our research method. Third, we outline some of the main findings of this study. Finally, implications and insights are discussed, along with directions for future research.

Keywords: Control; Performance; Operational performance measures; Complexity (search for similar items in EconPapers)
Date: 2006
Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-01634380
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Published in The 8th Interdisciplinary Perspectives on Accounting Conference, 2006, Cardiff, United Kingdom

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