Controlling Complex Organizations on the Basis of an Operational Performance Measure

Pascale Amans (1) , Sylvie Rascol-Boutard (2, 3)

1 LGC - Laboratoire de Gestion et de Cognition
2 LCL - Laboratoire des collectivités locales
3 MRM - Montpellier Research in Management

This paper investigates how complex organizations are managed on the basis of an operational performance measure. It is based on the case of two different types of organisations: French museums and the French income support scheme. 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.

Mots clés: Control; Performance; Operational Performance Measures; Complexity

Domaines: Gestion et management

Pascale Amans, Sylvie Rascol-Boutard. Controlling Complex Organizations on the Basis of an Operational Performance Measure: The Case of French Museums and The Case of The French Income Support Scheme. 10th World Congress of Accounting Education, International Association for Accounting Education and Research, 2006, Istanbul, Turkey. ⟨hal-01659071⟩