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Histoire d'un outil de contrôle de gestion dans une collectivité locale : le cas de la comptabilité analytique à la ville d'Angers (1983-2005)

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  • Aurélien Bargain

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Historical research works are still too rare in literature in spite of intense news for more than thirty years. Management control is becoming a reality in local authorities. We will try to explain the rise of cost accounting through Angers' case as regards as its anteriority and its so-called reference's status. The methodological angle is exploratory. We will illustrate the development of local management control through the Strategic Analysis of Organizations and the neo- institutionalism theory. This study will let to better understand current practices and feed the rising reflexion of management rational logics.

Suggested Citation

  • Aurélien Bargain, 2011. "Histoire d'un outil de contrôle de gestion dans une collectivité locale : le cas de la comptabilité analytique à la ville d'Angers (1983-2005)," Post-Print hal-00646038, HAL.
    • Handle: RePEc:hal:journl:hal-00646038
    Note: View the original document on HAL open archive server: https://hal.science/hal-00646038
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    References listed on IDEAS

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    1. Nicolas Berland & François-Xavier Simon, 2010. "Le contrôle de gestion en mouvement : état de l'art et meilleures pratiques," Post-Print hal-01661700, HAL.
    2. repec:dau:papers:123456789/13482 is not listed on IDEAS
    3. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
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