La gestion financière des associations face aux marchés. Pour une “autre” réddition comptable - The financial governance of associations facing with the markets.Towards another accountability model

Pascal Glémain ()
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Pascal Glémain: UFR Sciences Sociales (AES), Université Rennes 2

Revue Finance Contrôle Stratégie, 2020, vol. 23, issue N° spécial 10, 25-46

Abstract: (VF)Dans un contexte de montée en management, les organisations associatives présentent une appétence croissante à comprendre et à élaborer leur comptabilité. Il en résulte pour certaines une ambition à satisfaire une attente en reddition comptable qui feraient d’elles des « entreprises associatives » à part entière. D’autres appréhendent leur comptabilité dans l’optique d’une gestion plus efficace au service de la mesure de la performance du service rendu. Au moyen d’une analyse exploratoire dans le champ de l’insertion par l’économique, nous conduisons une analyse critique approfondie de la comptabilité associative qui amènerait à un aménagement du plan comptable associatif. (VA) In a context of a growing management goal, the associative organizations present a growing appetite to understand and develop their own accounting. Therefore, some of them develop an ambition to meet expectations in accounting accountability that would make them some full-fledged enterprise: associative enterprises. Others, on the contrary, captures their accounting only with a view to more effective management in order to measure the social performance of their supplied service. Through an ongoing exploratory analysis in the field of integration through economic, we conduct a critical analysis of associative accounting that would lead to another development of the associative accounting.

Keywords: comptabilité; organisations associatives; reddition; performance sociale; accounting; associative organizations; accountability and social performance. (search for similar items in EconPapers)
JEL-codes: G32 H72 I14 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:dij:revfcs:v:23:y:2020:i:6:p:25-46

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