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La comptabilité de gestion dans les villes : la nécessaire déconstruction d'un idéal-type

Author

Listed:
  • Pascal Fabre

    (IAE Franche Comté - Institut d'Administration des Entreprises de Franche Comté - Besançon - UFR SJEPG - UFR de Sciences juridiques, économiques, politiques et de gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE], CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - UB - Université de Bourgogne - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

  • Dominique Bessire

    (UO IAE - Université d'Orléans - Institut d'administration des entreprises - UO - Université d'Orléans, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours)

  • Frédérique Letort

    (UO IAE - Université d'Orléans - Institut d'administration des entreprises - UO - Université d'Orléans, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours)

Abstract

Management accounting in towns and cities: the necessary deconstruction of an ideal-type. Mainly based on an inductive research methodology this article highlights, by combining the literature and the field experience of the authors, an implicit ideal-type. The inability of such an ideal-type to adapt to the specific constraints of the towns explains the difficulties encountered in the implementation of the analytical accounting systems and calls for a number of alternative solutions.

Suggested Citation

  • Pascal Fabre & Dominique Bessire & Frédérique Letort, 2014. "La comptabilité de gestion dans les villes : la nécessaire déconstruction d'un idéal-type," Post-Print halshs-01288144, HAL.
    • Handle: RePEc:hal:journl:halshs-01288144
    DOI: 10.3166/pmp.31.193-213
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    Cited by:

    1. Frédérique Letort, 2017. "Les systèmes de calculs de coûts dans les organisations du bloc communal : entre universalité et contingence," Post-Print hal-01778231, HAL.

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