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La comptabilisation des subventions dans les associations : conséquences sur leur capacité de financement

Author

Listed:
  • Agnes Nabet

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le financement des associations de coopération internationales passe par la recherche de bailleurs de fonds institutionnels. Ces bailleurs ont pour principal préoccupation l'affectation des ressources confiées. Dans ce cadre, le suivi budgétaire des projets de coopération internationale et le contrôle de l'emploi des subventions octroyées par les investisseurs deviennent des points cruciaux. L'une des conséquences inhérentes de cette pratique comptable est la difficulté qu'ont les associations à financer leur propre fonctionnement faute d'autonomie. Ce problème de financement est alors discuté à la lumière de la " théorie de l'ordre négocié ".

Suggested Citation

  • Agnes Nabet, 2004. "La comptabilisation des subventions dans les associations : conséquences sur leur capacité de financement," Post-Print halshs-00594035, HAL.
    • Handle: RePEc:hal:journl:halshs-00594035
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594035
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