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La construction du budget des communes rurales

Author

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  • Didier Le Maitre

    (Centre de recherche - LARGO - UA - Université d'Angers)

Abstract

L'article traite de la construction du budget des communes rurales. L'élaboration du projet de budget qui s'appuie sur des procédures simples s'y révèle autocratique ; cependant, l'adoption du budget définitif ne donne souvent lieu qu'à un débat limité et est presque partout consensuelle. Le recours à l'approche conventionnaliste de Boltanski et Thevenot permet d'expliciter, d'une manière nouvelle, l'existence du paradoxe : autocratie d'élaboration et vote consensuel du budget.

Suggested Citation

  • Didier Le Maitre, 2006. "La construction du budget des communes rurales," Post-Print halshs-00558064, HAL.
    • Handle: RePEc:hal:journl:halshs-00558064
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558064
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    File URL: https://shs.hal.science/halshs-00558064/document
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    References listed on IDEAS

    as
    1. Stéphanie Chatelain-Ponroy, 2003. "Prolégomènes à l'analyse des coûts dans des organisations culturelles municipales," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 79-93.
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