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Le contrôle de gestion dans les services publics

Author

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  • Alain Burlaud

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

L'article comporte deux grandes parties : - une contribution à la définition d'un système de contrôle de gestion dans les services publics (objectifs du service public et contrôle de gestion ; convergence avec les systèmes de contrôle de gestion du privé ; instruments de mesure et de contrôle) ; - une présentation des problèmes posés par la pratique du contrôle de gestion dans les services publics (comptabilité analytique ; indicateurs ; difficultés de mise en place).

Suggested Citation

  • Alain Burlaud, 1978. "Le contrôle de gestion dans les services publics," Post-Print halshs-01392847, HAL.
  • Handle: RePEc:hal:journl:halshs-01392847
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01392847
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    Citations

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    Cited by:

    1. Stéphanie Chatelain, 1998. "Du budget administratif au budget outil de gestion. Le cas des musées français," Revue Finance Contrôle Stratégie, revues.org, vol. 1(3), pages 5-33, September.

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