Costing Governmental Services in a Reformed Environment: Unreachable Goal or Unfinished Business?

摘要: This article assesses the impact of New Public Management (NPM) reforms in public sector from a cost consciousness perspective. Using an action-research methodology, we analyze intensity external pressures that influence institutional logic under which organizations manage their costs. The field work shows even after decentralization, appear unable to move costing function expense control management unless motivate managers complete reform. We propose probability success is increased when are subject strong could take form individual incentives or threats. Sommaire Le present evalue l'incidence des reformes de la NGP dans le secteur selon une perspective centree sur les couts. A l'aide d'une methodologie recherche-action, nous analysons l'intensite pressions externes qui influencent logique institutionnelle laquelle organisations du gerent leurs Le travail terrain indique que meme apres decentralisation, semblent incapables faire en sorte leur fonction d'etablissement couts passe controle depenses gestion couts, sauf si motivent gestionnaires mener reforme bien. Nous suggerons probabilite succes est accrue lorsque font l'objet fortes pourraient prendre forme mesures incitatives individuelles ou menaces externes.