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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
41

O conceito dogmático-jurídico de serviço público brasileiro : análise acerca da estrutura conceitual disposta na Constituição de 1988

Dias, Cassiano Aristimunha January 2017 (has links)
A noção pátria de serviço público é concebida a partir dos conceitos de serviço público e de serviço de utilidade pública oriundos, respectivamente, da França e dos Estados Unidos da América. Esses conceitos foram introduzidos no Brasil por ação doutrinária à luz da Constituição de 1891. Parte do resultado dessas discussões foi positivada no texto constitucional de 1934. A partir daí o tema figurou em todas as Constituições subsequentes. A Constituição de 1988, assim como as que a precederam, não veicula um conceito material de serviço público expresso em uma fórmula. A estrutura constitucional do conceito de serviço público é bastante complexa. O atual texto constitucional trata de serviço público em variados sentidos, os quais são dimensionados de formas diversas de acordo com as atividades abarcadas. Esses sentidos e dimensionamentos foram construídos ao longo da história constitucional, razão pela qual sua compreensão exige a análise dos textos das Constituições precedentes. Em linhas gerais, serviço público aparece no texto constitucional em três sentidos, quais sejam: o material, o orgânico e o formal. O sentido material é dimensionado nas acepções ampla e restrita. É no interior desse sentido, no qual a expressão serviço público significa atividade, que estão situados os critérios orgânico, formal e material, oriundos da tradição francesa. No âmbito do sentido material situam-se as maiores dificuldades e divergências sobre o tema. No sentido orgânico, serviço público se refere aos órgãos e entidades do Estado. No sentido formal, serviço público é um regime jurídico atribuível às competências materiais de cunho prestacional e natureza econômica do Estado. É no âmbito desse sentido que se encontra a função do conceito de serviço público. Alternativamente ao regime jurídico dos serviços públicos, a Constituição de 1988 prevê o regime jurídico de direito privado. Nesse regime jurídico a potencialização da concorrência é o elemento central, o que exige o desenvolvimento de mecanismos que facilitem o acesso pelos particulares ao setor. Tal acesso é facilitado pelo uso da autorização. A competência pública exercida pelos particulares por meio de autorização configura-se como serviço de utilidade pública à brasileira. A partir dessa estrutura conceitual é possível melhor compreender a noção de serviço público no âmbito dos Estados-membros e municípios e os modos de ação desses entes federados no domínio econômico. / The Brazilian concept of public service is created from the French notion of public service and the American notion of public utility. These ideas were introduced into Brazilian Law by doctrine following the Constitution of 1891. Part of the results of the debates stirred by the use of the diverging concepts got incorporated to the text of the Constitution of 1934. From then on, every subsequent Constitution addressed the issue. The Constitution of 1988, like the ones that preceded it, does not present a substantive concept of public service. The constitutional structure of the concept of public service is thoroughly complex. The current constitutional text treats public services in different senses, which are managed according to the activities comprehended by it. These senses have been constructed throughout our constitutional history, and for that reason, their comprehension requires an analysis of the preceding Constitutions’ texts. In broad lines, public services appear in the Constitution in three senses, which are: the substantive, the organic and the formal. The substantive sense is measured in broad and strict meanings. It is in the core of the substantive sense, in which public service means activity, that the French-born organic, formal and substantive senses are situated. It is regarding the substantive sense that the greatest difficulties and divergences concerning the theme arise. In the organic sense, public service refers to the public organs and entities. In the formal sense, public service is a legal regime attributable to the positive substantive competencies and the economic nature of the State. It is in regards to the substantive sense that the function of the concept of public service takes place. Alternative to the public services’ legal regime, the Constitution of 1988 also includes a private law legal regime. In this alternative regime, the increase of competition figures as central element, which demands mechanisms to enable private access to the area. Such access is facilitated by use of authorization. The public competency exerted by private initiative through authorization is known as Brazilian public utility service. From that conceptual structure, it is possible to better understand the notion of public service in the scope of member-states and counties, as well as the courses of action adopted by these federate entities on economy.
42

O conceito dogmático-jurídico de serviço público brasileiro : análise acerca da estrutura conceitual disposta na Constituição de 1988

Dias, Cassiano Aristimunha January 2017 (has links)
A noção pátria de serviço público é concebida a partir dos conceitos de serviço público e de serviço de utilidade pública oriundos, respectivamente, da França e dos Estados Unidos da América. Esses conceitos foram introduzidos no Brasil por ação doutrinária à luz da Constituição de 1891. Parte do resultado dessas discussões foi positivada no texto constitucional de 1934. A partir daí o tema figurou em todas as Constituições subsequentes. A Constituição de 1988, assim como as que a precederam, não veicula um conceito material de serviço público expresso em uma fórmula. A estrutura constitucional do conceito de serviço público é bastante complexa. O atual texto constitucional trata de serviço público em variados sentidos, os quais são dimensionados de formas diversas de acordo com as atividades abarcadas. Esses sentidos e dimensionamentos foram construídos ao longo da história constitucional, razão pela qual sua compreensão exige a análise dos textos das Constituições precedentes. Em linhas gerais, serviço público aparece no texto constitucional em três sentidos, quais sejam: o material, o orgânico e o formal. O sentido material é dimensionado nas acepções ampla e restrita. É no interior desse sentido, no qual a expressão serviço público significa atividade, que estão situados os critérios orgânico, formal e material, oriundos da tradição francesa. No âmbito do sentido material situam-se as maiores dificuldades e divergências sobre o tema. No sentido orgânico, serviço público se refere aos órgãos e entidades do Estado. No sentido formal, serviço público é um regime jurídico atribuível às competências materiais de cunho prestacional e natureza econômica do Estado. É no âmbito desse sentido que se encontra a função do conceito de serviço público. Alternativamente ao regime jurídico dos serviços públicos, a Constituição de 1988 prevê o regime jurídico de direito privado. Nesse regime jurídico a potencialização da concorrência é o elemento central, o que exige o desenvolvimento de mecanismos que facilitem o acesso pelos particulares ao setor. Tal acesso é facilitado pelo uso da autorização. A competência pública exercida pelos particulares por meio de autorização configura-se como serviço de utilidade pública à brasileira. A partir dessa estrutura conceitual é possível melhor compreender a noção de serviço público no âmbito dos Estados-membros e municípios e os modos de ação desses entes federados no domínio econômico. / The Brazilian concept of public service is created from the French notion of public service and the American notion of public utility. These ideas were introduced into Brazilian Law by doctrine following the Constitution of 1891. Part of the results of the debates stirred by the use of the diverging concepts got incorporated to the text of the Constitution of 1934. From then on, every subsequent Constitution addressed the issue. The Constitution of 1988, like the ones that preceded it, does not present a substantive concept of public service. The constitutional structure of the concept of public service is thoroughly complex. The current constitutional text treats public services in different senses, which are managed according to the activities comprehended by it. These senses have been constructed throughout our constitutional history, and for that reason, their comprehension requires an analysis of the preceding Constitutions’ texts. In broad lines, public services appear in the Constitution in three senses, which are: the substantive, the organic and the formal. The substantive sense is measured in broad and strict meanings. It is in the core of the substantive sense, in which public service means activity, that the French-born organic, formal and substantive senses are situated. It is regarding the substantive sense that the greatest difficulties and divergences concerning the theme arise. In the organic sense, public service refers to the public organs and entities. In the formal sense, public service is a legal regime attributable to the positive substantive competencies and the economic nature of the State. It is in regards to the substantive sense that the function of the concept of public service takes place. Alternative to the public services’ legal regime, the Constitution of 1988 also includes a private law legal regime. In this alternative regime, the increase of competition figures as central element, which demands mechanisms to enable private access to the area. Such access is facilitated by use of authorization. The public competency exerted by private initiative through authorization is known as Brazilian public utility service. From that conceptual structure, it is possible to better understand the notion of public service in the scope of member-states and counties, as well as the courses of action adopted by these federate entities on economy.
43

Le droit administratif et l'exploitation des oeuvres cinématographiques / The administrative law and exploitation of cinematographic works

Tabeau, Tiffanie 14 November 2014 (has links)
L'étude de l'exploitation des oeuvres cinématographiques sous le prisme du droit administratif révèle un pan peu connu du droit du cinéma. Loin des idées reçues, la recherche démontre combien le droit administratif a d'abord été un instrument visant à préserver et à promouvoir les salles de cinéma et combien il reste aujourd'hui un moyen puissant de promotion de la diffusion des oeuvres cinématographiques. Par ailleurs, à l'heure où les modes numériques de diffusion du cinéma vont profondément bouleverser l'industrie cinématographique, la thèse confirme qu'il ne fait aucun doute que le cadre juridique de son développement va nécessairement être fragilisé. De nouveaux défis vont devoir être relevés par le droit, car la salle, comme support principal de l'oeuvre, est désormais confrontée à la numérisation des équipements, l'émergence du hors-film, ou l'obsolescence programmée de l'actuelle chronologie des médias. Tout ceci impliquera donc une adaptation, voire une mutation, du droit administratif s'il souhaite conserver une place centrale dans la régulation de l'exploitation des oeuvres cinématographiques. L'intention principale de cette thèse est donc de révéler et de comprendre la persistante nécessité d'un encadrement par le droit administratif de la diffusion des oeuvres cinématographiques. Pour ce faire, avant de démontrer combien le droit administratif constitue encore aujourd'hui un moyen légitime d'organisation et de soutien de la projection-diffusion des oeuvres, il sera révélé que ce droit « dérogatoire », bien que contraignant, s'est très vite avéré indispensable à l'existence même de spectacles de cinéma et au maintien d'une industrie cinématographique française. / The study of the exploitation of films through the prism of administrative law reveals a little-known side of cinema law. Indeed, far from the preconceptions, research shows how administrative law was first an instrument to preserve and promote movie theaters and how it remains today a powerful means of promoting and distributing cinematographic works.Moreover, at a time when digital cinema distribution methods will totally disrupt the film industry, the thesis confirms that there is no doubt that the legal framework for its development will necessarily be weakened. New challenges will have to be officially recorded by the law, because the cinema hall (movie theater), as the principal medium of the work, is now faced with scanning equipment or planned obsolescence of the current media timeline. All this therefore implies an adaptation or mutation of administrative law if its duty is to retain a central role in regulating the exploitation of cinematographic works. The main intention of this thesis is to reveal and to understand the continued need for a framework formed by the administrative law of cinematographic works. To do this, before showing how administrative law is still a legitimate way to organize and support the distribution-projection of works, it will first be shown that "special" law, although binding, was very quickly essential to the very existence of movie performances and generally speaking, to the maintenance of the French film industry.
44

Analýza zdanění příspěvkové organizace / Tax Analysis of a Non-Profit Making Organisation

Závišková, Sabina January 2017 (has links)
This thesis deal with an income tax of the making organization, which is part of non-profit sector. Theoretical part presents the essential notes with special attention to making organization established by local governments. The Practical part is focused on the analysis of taxation of Základní škola a Mateřská škola Blansko, Salmova 17 and then on the suggestion.
45

Les garanties juridictionnelles apportées à la propriété privée en matière d'expropriation pour cause d'utilité publique

Ieri, Virginie 13 February 2012 (has links)
L'expropriation pour cause d'utilité publique s'inscrit dans une injonction paradoxale. Le droit de propriété est un des droits fondamentaux de la personne qui doit, cependant, s'adapter aux nécessités des politiques d'aménagement du territoire et d'urbanisme dictées par l'évolution de la société. Les textes constitutionnels, législatifs et réglementaires, tout comme les textes supranationaux et notamment européens, garantissent le droit de propriété. Toutefois, les garanties textuelles se caractérisent par leur stabilité, alors que la jurisprudence est, par essence, le reflet de l'évolution de la société. Il revient au juge de prendre en compte, par son appréciation souveraine des faits, le fait que l'expropriation soit devenue une technique d'aménagement à part entière. Il convient alors de distinguer l'apport des juges administratif, judiciaire et européen qui contribuent chacun, de manière directe ou indirecte et à des degrés différents, à la protection du droit de propriété. / The expropriation for public purposes joins in a paradoxical order. The property right is one of fundamental rights of the person who has to, however, adapt himself to the necessities of town and country planning policies and town planning dictations by the evolution of the company(society). The constitutional, legislative and statutory texts, quite as the supranational in particular European texts, guarantee the property right. However, the textual guarantees are characterized by their stability, while the case law is, by definition, the reflection of the evolution of the company(society). He(it) returns to the judge to take into account, by his(its) sovereign appreciation of the facts, the fact that the expropriation became a technique of full arrangement(development). It is then advisable to distinguish the contribution of the administrative, judicial and European judges who contribute each, in a direct or indirect way and in different degrees, in protection of the property right.
46

L'affectation des biens à l'utilité publique : Contribution à la théorie générale du domaine public / The affectation of the properties in the public utility : Contribution to the general theory of the public domain

Saugez, Helene 01 June 2012 (has links)
Le droit public des biens est en pleine mutation. Les mouvements affectent principalement la définition de lapropriété publique et celle du domaine public. Au cœur de ces notions se trouve l’affectation des biens à l’utilitépublique. En effet, cette dernière est directement liée au domaine public puisqu’elle constitue un critère dereconnaissance de l’appartenance d’un bien au domaine public. Le premier remède à la crise fut l’adoption de laréforme législative de 2006 aboutissant au Code général de la propriété des personnes publiques.L’affectation est relativement mise en avant au sein de ce Code. La réforme demeure, cependant, superficielle. Eneffet, une logique différente de celle de la propriété aurait dû prévaloir pour résoudre les enjeux majeurs de cettecrise. C’est en démontrant que la notion d’affectation, autonome par rapport à celle de la propriété publique, doitrester un élément fondamental de reconnaissance du domaine public, ce dernier devant être réduit à l’essentiel. Mais,elle doit surtout conduire, une fois libérée du critère organique, à une meilleure valorisation des propriétés publiques.Aujourd’hui, des biens affectés à l’utilité publique appartiennent à des personnes privées. Ils ne font certes pluspartie du domaine public mais demeurent pourtant soumis à l’application d’un régime juridique protecteur,assimilable aux règles de la domanialité publique.In fine, la protection de l’affectation s’envisage en dehors de la propriété publique, tout en conciliant la satisfactionde l’intérêt général avec les impératifs économiques. / The public law of the properties is in full transformation. The movements affect mainly the definition of the publicproperty and that of the public domain. In the heart of these notions is the affectation of the properties in the publicutility. Indeed, this last one is directly bound to the public domain. The first remedy in the crisis was the adoption ofthe legislative reform of 2006 ending in the general Code of the property of the public persons.The affectation is relatively emphasis within this Code. The reform remains, however, superficial. Indeed, a logicdifferent from that of the property should have prevailed to resolve the major stakes in this crisis. Whiledemonstrating the notion of affectation, autonomous with regard to that of the public property, has to remain afundamental element of recognition of the public domain, this last one that must be reduced to the main part. But, itespecially has to lead, once freed from the organic criterion, in a better valuation of the public properties.Today, properties allocated to the public utility belong to private persons. They are not certainly a part any more ofthe public domain but remain nevertheless subdued with care of a protective legal regime, comparable to the rules ofthe public domaniality.At the end, the protection of the affectation envisages except the public property, while reconciling the satisfactionof the general interest with the economic imperatives.
47

A posição jurídica dos usuários e os aspectos econômicos dos serviços públicos / The legal position of the users and the economic aspects of the public utility services

Pereira, Cesar Augusto Guimarães 30 November 2005 (has links)
Made available in DSpace on 2016-04-26T20:26:12Z (GMT). No. of bitstreams: 1 TESE - CESAR AUGUSTO GUIMARAES PEREIRA.pdf: 3312958 bytes, checksum: 11ed29eece76f5772f1b5c564754f54a (MD5) Previous issue date: 2005-11-30 / This work is based on a certain conception of users of public services, defined here as participants in a specific legal relationship binding them to the service provider. This idea stems from the Celso Antonio Bandeira de Mello's proposition of 2002 that public utility services are only those apt to be used individually by specific users. Chapter 2 examines the legal system and deepens the theoretical consequences of this proposition. It compares the user to similar individual positions. Chapter 3 is dedicated to the legal situation of the user vis-a-vis the service provider. They are linked by a predominately statutory bound that allows however certain spaces of freedom to be filled by consensus. This is an important condition for Chapter 4, which analyzes the relationship between consumer law - under the Consumer Protection Code - and the public utility services. It intends to clear certain mistakes by identifying boundaries and grounds for the limited application of consumer law. These three chapters form the part of the work dedicated to the legal position of the user. The following chapters deal with certain economic aspects of the service and their implications. Chapter 5 examines the creation of utility services as linked to the coming-of-life of constitutional fundamental rights and values. It examines the economic constraints to the provision of services. It establishes the rights of (hypothetical or potential) users with regard to the creation and organization of utility services. This is a supply-based analysis. Chapter 6 proposes a demand-oriented approach: it examines the position of the users and the remuneration of utility services (by taxes or user fees). The work reviews deeply entrenched opinions and proposes pragmatic and flexible criteria for the creation of user fees unlike those applicable under tax regulations. By proposing that the user should be placed in the center of any analysis of public utility services, this dissertation aims at abandoning a view of mere protection of the user and enhances the idea of individual responsibility. The first step towards that goal is to acknowledge that the service is provided always to a certain specific user. This person is entitled to individual rights and can claim his satisfaction. It proposes that the user be seen as a citizen, not a subject. He should not be guarded, but entitled and encouraged to exercise individually or collectively his rights with regard to public utility services / O estudo baseia-se na caracterização do usuário do serviço público como participante de uma relação jurídica concreta que o liga ao prestador. A idéia deriva da restrição do conceito de serviço público às utilidades fruíveis singularmente pelos usuários, proposta por Celso Antônio Bandeira de Mello em 2002. O Capítulo 2 examina o direito positivo e aprofunda as conseqüências teóricas dessa redução, comparando o usuário com figuras próximas. O Capítulo 3 é dedicado ao exame da situação jurídica do usuário em face do prestador do serviço. Conclui-se pela existência de um vínculo predominantemente estatutário, embora com espaços de liberdade para preenchimento consensual. Essa constatação é importante como pressuposto para o Capítulo 4, no qual se analisam os termos em que o direito do consumidor tal como veiculado pelo CDC pode ser aplicado ao serviço público. Pretende-se desfazer equívocos, identificando os limites e fundamentos dessa aplicação. Esses três capítulos compõem a parte do estudo dedicada à posição jurídica do usuário. Os capítulos seguintes relacionam-se com os aspectos econômicos do serviço e suas relações com essa posição jurídica. O Capítulo 5 examina as condições para a criação dos serviços públicos, a partir de sua vinculação à realização dos direitos fundamentais e demais valores constitucionais. Analisa-se a chamada reserva econômica do possível e se estabelecem os direitos dos usuários (hipotéticos ou potenciais) em face da criação e organização do serviço. Faz-se aí a análise de aspectos econômicos do serviço sob o prisma da oferta. O Capítulo 6 tem um enfoque de demanda: examina-se a posição do usuário frente à remuneração do serviço (taxa ou tarifa). São revistas posições consolidadas sobre o tema, propondo-se critérios pragmáticos e flexíveis para a instituição de tarifas, apartados dos critérios próprios do regime tributário. Ao defender-se que o usuário deve ser posto no centro da análise do serviço público, busca-se abandonar uma visão de tutela do usuário e reforçar a idéia de sua responsabilidade individual. O primeiro passo para esse objetivo é reconhecer que o serviço é prestado sempre em favor de um usuário determinado, que detém direitos subjetivos e pode reclamar sua satisfação. Pretende-se que o usuário seja cidadão, não súdito; que não seja tutelado, mas que tenha condições formais e materiais para exercer individual ou coletivamente seus direitos subjetivos em relação ao serviço público
48

Heimstättengesellschaft Sachsen GmbH - H G S -

Löwel, Karl-Heinz 08 February 2010 (has links) (PDF)
Mit der „Siedlungsanlage Dresden-Strehlen“ entstand zwischen 1926 und 1928 eine der bemerkenswerten Wohnanlagen in der Stadt Dresden. Sie wurde im Auftrag der „Heimstättengesellschaft Sachsen“ GmbH -HGS- nach Entwürfen des Architekten Paul Löffler errichtet. Ergänzende Wohnbauten - zwischen 1929 und 1934 realisiert - stammen von Hans Vasak. Weiterhin sind Wohnbauten des „Allgemeinen Mietbewohnerverein“ in Dresden zu nennen. Im Zusammenhang mit der Baugeschichte dieser Siedlungsanlage wird der tragische Niedergang und eine hiermit verbundene Legendenbildung vorgestellt. Die Dokumentation umfasst 42 Seiten mit 32 Abbildungen, Bebauungsplänen, Grundrisszeichnungen und bisher nicht veröffentlichten Fotos (um 1929).
49

Essais sur les déterminants et l'efficacité de la tarification des services publics : une application aux évolutions du secteur de l'eau potable en France / Essays on the determinants and the efficiency of the public utilies’ tarification : an approach to the French drinking water sector evolutions

Mayol, Alexandre 14 November 2017 (has links)
La présente thèse propose une étude théorique et empirique des déterminants de la tarification des services publics et de leurs conditions d’efficacité. La prise en compte des enjeux environnementaux et sociaux, le déploiement des réseaux intelligents et la contrainte forte de maîtrise des coûts ont conduit à la mise en œuvre de nouvelles pratiques en matière tarifaire et organisationnelle dans les services publics. Cette thèse propose trois essais consacrés à l’impact de ces nouvelles pratiques dans l’eau potable en France. Dans un premier temps, nous analysons le passage d’un tarif affine à un tarif progressif sur le comportement des consommateurs d’eau potable, à partir d’une expérience naturelle menée à Dunkerque. Un premier résultat indique que la demande a baissé avec ce nouveau tarif, tout en créant des distorsions. Un deuxième résultat indique que la réaction des consommateurs au signal-prix a été ambivalente. Ces travaux suggèrent de repenser le design tarifaire et l’accompagnement des consommateurs dans leurs choix pour limiter les biais cognitifs. Dans un deuxième temps, nous analysons comment l’organisation politique locale (en France, le niveau de la commune, du syndicat de communes ou de l’intercommunalité) et le mode de gestion (public ou privé) peuvent influencer la performance du service public. L’incidence de ces configurations organisationnelles sur les coûts n’a jamais été étudiée simultanément par la littérature. Nous proposons un modèle théorique, validé par une étude empirique à partir d’un panel des services d’eau français, qui met en évidence l’impact de ces différentes configurations organisationnelles sur le prix. / The present thesis proposes a theoretical and empirical study of the determinants of the pricing of public services and their conditions of effectiveness. Taking into account environmental and social issues, the deployment of smart grids and the strong constraint on cost control have led to the implementation of new pricing and organizational practices in public services. This thesis proposes three essays devoted to the impact of these new practices in drinking water in France. First, we analyze the transition from an affine tariff to a progressive tariff on the behavior of consumers of drinking water, starting from a natural experiment conducted in Dunkerque. A first result indicates that demand has decreased with this new tariff, while creating distortions. A second result indicates that the consumer reaction to the price signal has been ambivalent. This work suggests to rethink the tariff design and the accompaniment of the consumers in their choices to limit the cognitive biases. In a second step, we analyze how the local political organization (in France, the level of the single municipality, the union of communes (Syndicats) or super-municipality (communauté de communes) and the management mode (public or private) can influence the performance of the public service. The impact of these organizational configurations on costs has never been studied simultaneously by the literature. We first propose a theoretical model to analyze them together. Then, from a panel of French water services, we observe empirically that these different organizational combinations have an impact on the price.
50

Les contrats de performance dans le secteur de l’eau urbaine ougandais, structures de la matérialisation de la logique de marché et supports du travail institutionnel / Performance contracts in the Ugandan urban water sector, structures of the market logic's materialisation and supports for institutional work

Colon, Marine 02 December 2014 (has links)
Cette thèse s'intéresse à la diffusion des systèmes de contrôle de gestion, définis comme un ensemble d'indicateurs de performance, de mécanismes incitatifs et de dispositifs de contrôle, dans le secteur de l'eau urbaine. Le sujet nous a paru digne d'intérêt du fait des forts enjeux économiques, sociaux et environnementaux du secteur. Une recherche-intervention menée auprès de l'opérateur public d'eau urbaine ougandais a constitué notre principal terrain, analysé à travers le prisme de la sociologie néo-institutionnelle, dans une démarche abductive et interprétative. En mobilisant le concept de logique institutionnelle, l'institutionnalisation de contrats de performance a été interprétée comme liée à la domination de la logique de marché. Nous avons mis en évidence le rôle du contexte socio-politique et des prescriptions des bailleurs de fond dans ce changement institutionnel. Les systèmes de contrôle de gestion apparaissent comme des vecteurs structurant la matérialisation de la logique de marché, en structures, rôles et pratiques organisationnels. Une fois encastrés, ils contraignent l'innovation institutionnelle. Des acteurs du champ organisationnel s'en sont saisis pour conduire un travail institutionnel visant à légitimer leur existence, gagner de l'influence et maintenir l'ordre social. A l'issue de cette recherche, nous proposons d'élargir le modèle de changement institutionnel de Greenwood et al. (2002) par une analyse multi-niveau (société, champ et organisation) et l'intégration d'un nouvel objet : « l'outil de gestion » (Hatchuel et Weil, 1992). Sur le plan empirique, ce nouveau cadre invite à déconstruire les notions de public, privé, performance et service public, afin d'éviter les ambigüités qui limitent la portée des travaux menés sur le secteur de l'eau urbaine. Enfin, cette thèse constitue une mise en garde contre une focalisation sur la performance qui peut détourner des enjeux essentiels et spécifiques du secteur. / This PhD thesis focuses on the diffusion of management accounting systems in the urban water sector. These are defined as a set of performance indicators, performance incentive mechanisms, and control practices. This topic is of particular interest considering the strong economic, social and environmental challenges of this sector. Intervention research carried out within the Ugandan urban water utility was our main focus. We analysed the case through the neo-institutional sociology lense in an abductive and interpretative approach. Using the concept of institutional logic, we interpreted the institutionalisation of performance contracts as associated with the domination of a market logic. We highlighted the key role of funding agencies’ recommendations and the socio-political context in this institutional change. The management accounting systems appear as vehicles structuring the materialisation of the market logic into organisational structures, roles, and practices. Once embedded, they constrain institutional innovation processes. Actors from the organisational field have used them to carry out an institutional work, aiming at legitimating their existence, gaining influence and sustaining social order. As the outcome of this research, we propose to expand upon the institutional change model of Greenwood et al. (2002). To do so, we suggested including a multi-level analysis (society, organisational field and organisation) and a new concept: “management tool” (Hatchuel and Weil, 1992). Empirically, this new framework challenges the notions of public, private, performance, and public service to prevent misconceptions limiting the significance of further research on the urban water sector. Finally, this PhD thesis warns against a focus on performance, which may divert from the essential and specific challenges of this sector.

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