Grandeur et décadence de la consolidation des comptes dans le secteur public local français

Sébastien Rocher

ACCRA, 2011, vol. 17, issue 2, 137-159

Abstract: At the beginning of the 1990s, the consolidation method applied by private companies is transposed to the French local public sector. The consensus around the need for the presentation of consolidated financial statements in the public sector as well as the experiments conducted by local governments lead to the idea that the generalization of this accounting device is just a matter of time. But at the end of the 1990s, only a few local governments still applied it. Based on the model elaborated by Law and Callon (1992) in order to study the trajectory of innovations, this article emphasises the dynamics of the consolidation of accounts in the French local public sector and clarifies the reasons of this innovation failure.

Keywords: consolidation; public local sector; translation theory; innovation (search for similar items in EconPapers)
Date: 2011
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