La comptabilité publique au défi des frontières organisationnelles Le cas du traitement des immobilisations corporelles dans le secteur public local
Author
Abstract
Suggested Citation
Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-01630733
Download full text from publisher
References listed on IDEAS
- repec:dau:papers:123456789/2868 is not listed on IDEAS
- Biondi, Yuri, 2008. "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
- Marc Nikitin, 2000. "The birth of modern public sector accounting in France and Britain," Working Papers 2000-1, Laboratoire Orléanais de Gestion - université d'Orléans.
- Nicolas Berland & Benjamin Dreveton, 2006. "Management control system in public administration: beyond rational myths," Post-Print hal-01667068, HAL.
- Alain Burlaud & Gibert Patrick, 1984. "L'analyse des coûts dans les organisations publiques : le jeu et l'enjeu," Post-Print halshs-00405131, HAL.
- Évelyne Lande, 1998. "Le périmètre de consolidation dans le secteur public : identification et validation," ACCRA, Association francophone de comptabilité, vol. 4(1), pages 107-127.
- Nicolas Berland & Benjamin Dreveton, 2006. "Management control system in public administration: beyond rational myths," Post-Print hal-00340432, HAL.
- Évelyne Lande, 1998. "Le périmètre de consolidation dans le secteur public : identification et validation," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(1), pages 107-127.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Ivanovych Dzvinchuk, Dmytro & Pavlovych Petrenko, Victor & Stepanivna Orliv, Mariana & Volodymyrovych Molodtsov, Oleksandr, 2020. "Three-dimensional model of the institutional matrix as a methodological tool for designing institutional changes," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 29(1), pages 1-15.
- Eleonora Cardillo & Carmela Rizza, 2015. "Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 135-162.
- Julien Kleszczowski & Nathalie Raulet‐Croset, 2022. "Evaluating social impact in practice: Constructing a response to institutional demand in a French nonprofit organization," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(2), pages 357-380, June.
- Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.
- Mr. Timothy C Irwin, 2013. "Shining a Light on the Mysteries of State: The Origins of Fiscal Transparency in Western Europe," IMF Working Papers 2013/219, International Monetary Fund.
- Yannick Lemarchand & Laure Pineau-Defois & Cheryl Mcwatters, 2011. "Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme," Post-Print hal-00650546, HAL.
- Rodica Gabriela Blidisel & Adina Simona Popa & Raimondo Lo Russo & Maria Moraru, 2010. "Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 2(XVII), pages 35-40, December.
- Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(2), pages 328-369, February.
- Marc Nikitin, 2008.
"Les auteurs comptables: une élite à géométrie variable,"
Post-Print
hal-00493619, HAL.
- Marc Nikitin, 2010. "Les auteurs comptables : une élite à géométrie variable," Working Papers 2010-2, Laboratoire Orléanais de Gestion - université d'Orléans.
- Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.
- Stanislas Boutmy & Madina Rival, 2013. "Action publique des collectivités locales françaises et réforme comptable : vers plus de transparence ?," Post-Print hal-02901086, HAL.
- Aurelia Ştefănescu & Eugeniu Ţurlea, 2011. "Accrual Accounting, Foundation For The Financial Reporting Into The Public Sector Entities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-14.
- José Alves, 2018. "Tax incidence and fiscal systems: some problems on tax compared history in XIX and XX centuries," Working Papers REM 2018/45, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Yves Levant & Olivier de La Villarmois, 2004. "Georges Perrin and the GP cost calculation method: the story of a failure," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 151-181.
- Rodica Gabriela BLIDISEL, 2012. "Financial performance and e-governance indicators in local public administration," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 470-474, May.
More about this item
Keywords
organizational boundaries; local public sector; Public sector accounting; tangible assets; frontières organisationnelles; secteur public local; comptabilité publique; immobilisations corporelles;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01630733. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.