Comptabilité et secteur public local: le cas des immobilisations corporelles

Pascale Amans, Frédérique Letort () and Sylvie Rascol-Boutard ()
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Pascale Amans: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse
Frédérique Letort: LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans
Sylvie Rascol-Boutard: LCT - Laboratoire des collectivités territoriales - UO - Université d'Orléans

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Abstract: This paper focuses on recent accounting reforms in the French public sector which aim at implementing private accounting rules. We intend to illustrate the difficulties that can occur when it comes to accounting for tangible assets in the local public sector. Two field studies have been carried out, within a local fire and rescue service and within 6 local communities. We enlighten and discuss two types of difficulties related first to the initial recognition and measurement of tangible assets, second to the subsequent inventories. Accounting choices appear as the result of a negotiation and social construction process.

Keywords: Public sector accounting; tangible assets; local public sector; comptabilité publique; immobilisations corporelles; secteur public local (search for similar items in EconPapers)
Date: 2011-05-10
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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