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Les Apports De La Constructive Research Approach A La Pertinence Des Outils De Gestion En Comptabilite Publique

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  • Sébastien Rocher

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

Les réflexions apparues à la fin des années 1980 sur la pertinence des recherches en comptabilité menée dans le secteur privé se retrouvent aujourd'hui dans le secteur public. A partir de ce constat, cet article s'appuie sur les apports de la Constructive Research Approach, une approche méthodologique développée par Kasanen et al. (1993) et centrée sur l'étude de la construction d'outils de gestion, de l'émergence de l'idée originelle à leur implantation effective. Au travers de l'application de la CRA à l'étude du développement d'une méthode de consolidation des risques dans le secteur public local français, il apparaît que cette approche contribue à une meilleure prise en compte des acteurs du secteur public local et permet d'appréhender de manière plus détaillée la pertinence des outils de gestion créés.

Suggested Citation

  • Sébastien Rocher, 2008. "Les Apports De La Constructive Research Approach A La Pertinence Des Outils De Gestion En Comptabilite Publique," Post-Print halshs-00525963, HAL.
    • Handle: RePEc:hal:journl:halshs-00525963
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525963
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    References listed on IDEAS

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