Boitier, Marie; Rivière, Anne - In: Accounting, Auditing & Accountability Journal 26 (2013) April, pp. 616-649
Purpose – This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach – Empirical data are gathered both at the...