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.
Empirical data are gathered both at the global level and at the local (university) level through an in‐depth case study. This allows a dynamic multi‐level analysis based on a neo‐institutional framework.
This article shows how formal MCSs contribute to the institutionalisation of a wider PMS at the global level of the HE sector. The social context then has a determining influence on universities, through the diffusion of values and norms drained by formal MCSs, calling into question the effectiveness of the autonomy supposed to be given to universities under the new PMS. Moreover, within universities, the complex interactions between MCS and PMS resulting from learning, political interactions and conflicts of values, lead to still uncertain outcomes.
The paper focuses on one main case‐study, which is still undergoing change. Analysis could be reinforced by further longitudinal and comparative research.
Steering organisations within a framework where the State defines strategic priorities requires both appropriate performance indicators and a dialogue allowing objectives to be shared at both the social and local levels.
Institutionalisation of MCSs and accountability are discussed in the specific French context of cultural centralisation.
