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Vers des comptes-satellites nationaux « tiers-secteur et économie sociale » construits selon le handbook 2018 de l'ONU ?

Author

Listed:
  • Edith Archambault

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

  • Cristina Ana

Abstract

Après avoir rappelé l'intérêt d'un compte-satellite ancré dans la comptabilité nationale pour comparer dans le temps et l'espace les organisations de l'économie sociale, cet article retrace l'historique du handbook 2018 de l'ONU qui propose une méthodologie d'élaboration d'un tel outil, tout en répondant aux critiques adressées au manuel de 2003 (qui ne concernait que les institutions sans but lucratif). Les auteures analysent les principaux concepts de ce handbook « tiers-secteur et économie sociale » du point de vue de la France où un compte-satellite de l'ESS est en cours de construction à l'Insee, en soulignant la proximité entre le périmètre de l'ESS selon la loi de 2014 et selon le handbook 2018. Enfin, elles présentent le compte-satellite modulaire du Portugal comme un exemple de bonne pratique, avant d'esquisser en conclusion les usages qui pourront être faits à l'avenir de la mise en place généralisée d'un tel outil.

Suggested Citation

  • Edith Archambault & Cristina Ana, 2021. "Vers des comptes-satellites nationaux « tiers-secteur et économie sociale » construits selon le handbook 2018 de l'ONU ?," Post-Print halshs-03380677, HAL.
    • Handle: RePEc:hal:journl:halshs-03380677
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03380677
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    References listed on IDEAS

    as
    1. Edith Archambault & Philippe Kaminski, 2009. "La longue marche vers un compte satellite de l'économie sociale," Post-Print halshs-00361269, HAL.
    2. Edith Archambault & Philippe Kaminski, 2009. "La longue marche vers un compte satellite de l'économie sociale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00361269, HAL.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    compte satellite; économie sociale; comparaison internationale; coopératives; mutuelles associations; fondations; France; Portugal;
    All these keywords.

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