La convergence du public vers le privé, de la pertinence à la dépendance. Le cas de l’IPSASB

Sébastien Rocher

Revue française de gestion, 2017, vol. N° 265, issue 4, 93-106

Abstract: Private sector practices are often cited as a solution for modernizing the management of public organizations. While the results of this choice could be relevant in the short run, long-term consequences remains to be defined. Based on the analysis of the standard-setting strategy of the international public accounting standard-setter between 1996 and 2012, this article shed lights on the limits of its decision to give priority to the adaptation to the public sector of the international accounting standards applied in the private sector rather than engaging in the public sector specific problems. Indeed, this strategy lead to a dependence situation and counterproductive results.

Date: 2017
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