De l'implantation à l'appropriation d'un outil de gestion comptable dans le secteur public local: une approche interactionniste

Sébastien Rocher

ACCRA, 2008, vol. 14, issue 1, 49-67

Abstract: This article deals with the implementation of a new method of consolidation in a French local government. Thanks to the analysis of the dialectical relationship between the actors and the method, it appears that the appropriation of this method is linked to the redefinition of its operation framework and usage framework. The consolidation method has thus become a « boundary object ».

Keywords: consolidation; local governments; implementation; interaction; boundary object (search for similar items in EconPapers)
Date: 2008
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