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La comptabilité publique au défi des frontières organisationnelles Le cas du traitement des immobilisations corporelles dans le secteur public local

Author

Listed:
  • Sylvie Rascol-Boutard

    (MRN-CREGOR-COST - UM2 - Université Montpellier 2 - Sciences et Techniques)

  • Pascale Amans

    (LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Ariel Eggrickx

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

La question des frontières est un défi conceptuel, méthodologique et pratique, qui se pose aux organisations, et plus particulièrement au secteur public local français qui doit s'aligner sur la comptabilité privée. Nous avons réalisé plusieurs études de terrain dans un SDIS et une quinzaine de collectivités territoriales, afin d'explorer les modalités de mise en oeuvre de cet alignement, dans le cas du traitement des immobilisations corporelles. Nous montrons que cette mise en oeuvre implique une mise en question des frontières organisationnelles, pour identifier et valoriser les biens mis à disposition dans le cadre de transfert de compétences. Des consensus doivent émerger pour la distinction entre charges et immobilisations. Enfin, l'enregistrement des immobilisations et l'établissement des inventaires supposent d'organiser des processus transversaux. Pour produire une image fidèle du patrimoine, le traitement des immobilisations corporelles impose de développer des coopérations intra et inter-organisationnelles qui dépassent les frontières existantes. Abstract:. The issue of boundaries constitutes a theoretical, methodological and practical challenge which organizations have to face, especially in the French local public sector which has to align with private accounting. We focus on the case of tangible assets. Several field studies have been carried out, within a local fire and rescue service and 16 local communities. We show that organizational boundaries have to be questioned in order to identify and value tangible assets that are made available when powers are transferred. Consensus has to be reached when it comes to distinguish between charges and fixed assets. The recording of fixed assets and inventories are based on cooperation between and within organizations, which transcends boundaries.

Suggested Citation

  • Sylvie Rascol-Boutard & Pascale Amans & Ariel Eggrickx, 2015. "La comptabilité publique au défi des frontières organisationnelles Le cas du traitement des immobilisations corporelles dans le secteur public local," Post-Print hal-01630733, HAL.
    • Handle: RePEc:hal:journl:hal-01630733
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-01630733
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    References listed on IDEAS

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