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La certification des comptes des collectivités locales : enjeux et pertinence de l'application du modèle Lolfique

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  • David Carassus

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

No abstract is available for this item.

Suggested Citation

  • David Carassus, 2009. "La certification des comptes des collectivités locales : enjeux et pertinence de l'application du modèle Lolfique," Post-Print hal-02431103, HAL.
    • Handle: RePEc:hal:journl:hal-02431103
    Note: View the original document on HAL open archive server: https://univ-pau.hal.science/hal-02431103
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    File URL: https://univ-pau.hal.science/hal-02431103/document
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    References listed on IDEAS

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    1. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.
    2. Alain Mikol, 1992. "L'évolution du commissariat aux comptes et de l'audit," Post-Print hal-00823024, HAL.
    3. repec:dau:papers:123456789/1863 is not listed on IDEAS
    4. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    5. Ellsworth H. Morse, 1981. "Auditing Efficiency and Economy," Palgrave Macmillan Books, in: B. Geist (ed.), State Audit, chapter 11, pages 199-216, Palgrave Macmillan.
    6. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    7. E. Leslie Normanton, 1981. "Reform in the Field of Public Accountability and Audit: A Progress Report," Palgrave Macmillan Books, in: B. Geist (ed.), State Audit, chapter 2, pages 23-45, Palgrave Macmillan.
    8. B. Geist, 1981. "State Audit: An Introduction," Palgrave Macmillan Books, in: B. Geist (ed.), State Audit, chapter 1, pages 3-22, Palgrave Macmillan.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.

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