Implantation et rôle d'un outil de gestion comptable

Sébastien Rocher

Revue française de gestion, 2008, vol. n° 190, issue 10, 77-89

Abstract: During the year 2004, the General Directorate of Public Accounting developed a risk evaluation method for local governments. The objective of this accounting system is to evaluate their peripheral risks. This article deals with the finality of such an accounting system in the local public sector. The study of the implementation phase in one local government highlights that elected officials and members of the administrative services have progressively transformed this accounting system into a new one in conformity with their own interests.

Date: 2008
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