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Grandeur et décadence de la consolidation des comptes dans le secteur public local français

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  • Sébastien Rocher

Abstract

At the beginning of the 1990s, the consolidation method applied by private companies is transposed to the French local public sector. The consensus around the need for the presentation of consolidated financial statements in the public sector as well as the experiments conducted by local governments lead to the idea that the generalization of this accounting device is just a matter of time. But at the end of the 1990s, only a few local governments still applied it. Based on the model elaborated by Law and Callon (1992) in order to study the trajectory of innovations, this article emphasises the dynamics of the consolidation of accounts in the French local public sector and clarifies the reasons of this innovation failure.

Suggested Citation

  • Sébastien Rocher, 2011. "Grandeur et décadence de la consolidation des comptes dans le secteur public local français," ACCRA, Association francophone de comptabilité, vol. 17(2), pages 137-159.
    • Handle: RePEc:cai:accafc:cca_172_0137
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    Cited by:

    1. Nathalie Gonthier-Besacier & Charlotte Disle & Philippe Protin, 2015. "L'utilité perçue du concept de business model par les analystes financiers," Post-Print hal-01188580, HAL.

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