IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00525963.html
   My bibliography  Save this paper

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00525963/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Morton, Jr, 1974. "Qualitative Objectives Of Financial Accounting - Comment On Relevance And Understandability," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 288-298.
    2. Amanda Ball, 2001. "Discovering its Own Relevance? Reflections on the ‘New’ Management Accounting in the Public Sector," Accounting Forum, Taylor & Francis Journals, vol. 25(3), pages 283-299, September.
    3. Mattessich, Richard, 1995. "Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 259-284, May.
    4. Eva Labro & Tero-Seppo Tuomela, 2003. "On bringing more action into management accounting research: process considerations based on two constructive case studies," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 409-442.
    5. Hutchel, Armand & Molet, Hughues, 1986. "Rational modelling in understanding and aiding human decision-making: About two case studies," European Journal of Operational Research, Elsevier, vol. 24(1), pages 178-186, January.
    6. Francis, J & Schipper, K, 1999. "Have financial statements lost their relevance?," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 319-352.
    7. Falconer Mitchell, 2002. "Research and practice in management accounting: improving integration and communication," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 277-289.
    8. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    9. Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498.
    Full references (including those not matched with items on IDEAS)

    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.
    1. Benjamin Dreveton & Sébastien Rocher, 2009. "The success story of a ‘successful?' management device," Post-Print halshs-00479810, HAL.
    2. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    3. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    4. Winter, Peter, 2007. "Managerial Risk Accounting and Control – A German perspective," MPRA Paper 8185, University Library of Munich, Germany.
    5. Lam, Kevin C.K. & Sami, Heibatollah & Zhou, Haiyan, 2013. "Changes in the value relevance of accounting information over time: Evidence from the emerging market of China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 123-135.
    6. Joliet, Robert & Muller, Aline, 2016. "Are foreign earnings disclosures value-relevant?," Research in International Business and Finance, Elsevier, vol. 37(C), pages 170-183.
    7. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
    8. Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014. "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, vol. 39(3), pages 425-452, August.
    9. Tóth, Balázs, 2021. "Milyen kapcsolatban állnak a közszféra reformjai a gazdaságpolitikai paradigmákkal? [How reforms of the public sector relate to the paradigms of economic policy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 205-222.
    10. Fabien Jean & Pascal Le Masson & Benoit Weil, 2014. "Convince me or commit me? Avoid the cognitive trap induced by Non-Human Actors in early stages of NPD," Post-Print hal-00976059, HAL.
    11. Chua, Wai Fong, 2007. "Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 487-494.
    12. Goncharov, Igor & Werner, Joerg R. & Zimmermann, Jochen, 2009. "Legislative demands and economic realities: Company and group accounts compared," The International Journal of Accounting, Elsevier, vol. 44(4), pages 334-362, December.
    13. Elizabeth Demers & Philip Joos, 2007. "IPO Failure Risk," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 333-371, May.
    14. Independent Evaluation Group, 2008. "Public Sector Reform: What Works and Why? An IEG evaluation of World Bank Support," World Bank Publications - Books, The World Bank Group, number 6484.
    15. Alessio Conti & Giovanni Vetritto, 2019. "ICT from Below: ELISA Program and the Innovation of Local Government in Italy," International Journal of Social Science Studies, Redfame publishing, vol. 7(3), pages 70-92, May.
    16. Gil Sadka, 2007. "Understanding Stock Price Volatility: The Role of Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 45(1), pages 199-228, March.
    17. repec:cuf:journl:y:2017:v:18:i:1:moreno-enguix is not listed on IDEAS
    18. David Emsley, 2008. "Different interpretations of a “fixed” concept," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 375-397, March.
    19. Yves Gendron & Laura F. Spira, 2009. "What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 987-1027, December.
    20. repec:dau:papers:123456789/2165 is not listed on IDEAS
    21. Rebora, Gianfranco & Turri, Matteo, 2013. "The UK and Italian research assessment exercises face to face," Research Policy, Elsevier, vol. 42(9), pages 1657-1666.
    22. Ahmed Huque, 2013. "Can Public Management Contribute to Governance in Developing Countries?," Public Organization Review, Springer, vol. 13(4), pages 397-409, December.

    Corrections

    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:halshs-00525963. 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.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.