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Quand l'État s'empare de la comptabilité privée. Quels rôles pour les sciences de gestion ?

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  • Nicolas Praquin
  • Stéphane Lefrancq
  • Isabelle Chambost

Abstract

Summoned to change its governance and to increase its efficiency, the State has been prone to consider management as a provider of technical devices meeting its requirements. The field of accounting, with the introduction of consolidation for local authorities and the implementation of a new budget legislation known as the LOLF, reflects the difficulties of introducing these management practices in the public field. Beyond the use of tools stemming from the private sector, Business Sciences can help, at least for some of their research trends, this transposition of management tools in the political field.

Suggested Citation

  • Nicolas Praquin & Stéphane Lefrancq & Isabelle Chambost, 2014. "Quand l'État s'empare de la comptabilité privée. Quels rôles pour les sciences de gestion ?," Revue française de gestion, Lavoisier, vol. 0(8), pages 21-34.
    • Handle: RePEc:cai:rfglav:rfg_245_0021
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