Abstract
In the public sector management accounting change is often associated with the implementation of New Public Management (NPM) principles. This article uses the new institutionalist perspective to analyze the implementation of a new performance measurement and management system in a large French public firm, thus contributing to documenting the implementation of NPM in France. We observed various forms of decoupling at the utilization stage of the system. Findings contribute to suggesting three steps in the adoption of managerial innovations (design, implementation, and utilisation) and validate prior research regarding the impact of power, actors' resistance and internal legitimacy concerns on decoupling. Keywords: New institutionalism, new public management, France, accounting change, decoupling, performance measurement systems
