French Budget Act (LOLF) Indicators as Seen Through the Lens of the National Drama Centres: A Case Study

被引:0
|
作者
Alcouffe, Simon [1 ]
Amans, Pascale [2 ]
Assassi, Isabelle [3 ]
Oriot, Fabienne [4 ]
机构
[1] Toulouse Business Sch France, Management Accounting & Control Syst, Toulouse, France
[2] Toulouse Univ, Lab Gouvernance & Controle Org, Toulouse, France
[3] Toulouse Business Sch, Mkt, Toulouse, France
[4] Toulouse Business Sch, Internal Audit & Management Control Masters Progr, Toulouse, France
关键词
Theatre; indicators; performance measurement; performance paradox; management control; PUBLIC MANAGEMENT; PERFORMANCE-MEASUREMENT; BALANCED SCORECARD; ARTS; OPPORTUNITIES;
D O I
暂无
中图分类号
C [社会科学总论];
学科分类号
03 ; 0303 ;
摘要
This article explores the way in which a government-imposed performance measurement system, the "LOLF indicators," is perceived by French national drama centres (NDCs) and the performance paradoxes related to its use. The literature suggests that the LOLF indicators are difficult to implement because of the incompatibility of art with management control and because they might be seen as imposed by external stakeholders for accountability purposes. However, the interviewees in this case study of one NDC had no objection to measurement or to management control. The results nevertheless reveal several weaknesses in the LOLF indicators. In terms of performance paradoxes, the results highlight perverse and, to a lesser extent, positive learning processes at work. The causes of these processes are both unintended (elusiveness of policy objectives, contradictory goals) and deliberate (cream skimming and cherry picking). The authors explain how the indicators might evolve to overcome these weaknesses and paradoxes.
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页码:57 / 72
页数:16
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