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La Mise En Place De La Comptabilite Analytique Dans L’Administration Publique Centrale Française, Entre Utilite Et Obligation Legale. Le Cas Du Ministere De La Defense

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  • Laurent Cabanes

    (Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

On the basis of the New Public Management, the French State adopted the LOLF in order to rule the Budget setting. The LOLF introduce result logic and above all an accounting frame for the Budget. Our study is focused on the impact of this accounting frame on the different actors of the French Ministry of Defense, especially on the cost accounting development. We underline that, beyond the legal obligations, cost accounting generate some interests for the top-managers of this ministry, with several ways of use. However, this legal frame application is jeopardized by some conflicts of values and a cultural clash between the new result logic and the tradition of the common interest.

Suggested Citation

  • Laurent Cabanes, 2014. "La Mise En Place De La Comptabilite Analytique Dans L’Administration Publique Centrale Française, Entre Utilite Et Obligation Legale. Le Cas Du Ministere De La Defense," Post-Print hal-01899113, HAL.
    • Handle: RePEc:hal:journl:hal-01899113
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899113
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    References listed on IDEAS

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