Les contrats de performance dans le secteur de l’eau urbaine ougandais, structures de la matérialisation de la logique de marché et supports du travail institutionnel

Abstract : This PhD thesis focuses on the diffusion of management accounting systems in the urban water sector. These are defined as a set of performance indicators, performance incentive mechanisms, and control practices. This topic is of particular interest considering the strong economic, social and environmental challenges of this sector. Intervention research carried out within the Ugandan urban water utility was our main focus. We analysed the case through the neo-institutional sociology lense in an abductive and interpretative approach. Using the concept of institutional logic, we interpreted the institutionalisation of performance contracts as associated with the domination of a market logic. We highlighted the key role of funding agencies’ recommendations and the socio-political context in this institutional change. The management accounting systems appear as vehicles structuring the materialisation of the market logic into organisational structures, roles, and practices. Once embedded, they constrain institutional innovation processes. Actors from the organisational field have used them to carry out an institutional work, aiming at legitimating their existence, gaining influence and sustaining social order. As the outcome of this research, we propose to expand upon the institutional change model of Greenwood et al. (2002). To do so, we suggested including a multi-level analysis (society, organisational field and organisation) and a new concept: “management tool” (Hatchuel and Weil, 1992). Empirically, this new framework challenges the notions of public, private, performance, and public service to prevent misconceptions limiting the significance of further research on the urban water sector. Finally, this PhD thesis warns against a focus on performance, which may divert from the essential and specific challenges of this sector.
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  • HAL Id : tel-01116425, version 1

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Marine Colon. Les contrats de performance dans le secteur de l’eau urbaine ougandais, structures de la matérialisation de la logique de marché et supports du travail institutionnel. Gestion et management. AgroParisTech, 2014. Français. ⟨NNT : 2014AGPT0063⟩. ⟨tel-01116425⟩

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