Histoire d'un outil de contrôle de gestion dans une collectivité locale: le cas de la comptabilité analytique à la ville d'Angers (1983-2005)

Aurélien Bargain ()
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Aurélien Bargain: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: Historical research works are still too rare in literature in spite of intense news for more than thirty years. Management control is becoming a reality in local authorities. We will try to explain the rise of cost accounting through Angers' case as regards as its anteriority and its so-called reference's status. The methodological angle is exploratory. We will illustrate the development of local management control through the Strategic Analysis of Organizations and the neo- institutionalism theory. This study will let to better understand current practices and feed the rising reflexion of management rational logics.

Keywords: management control; cost accounting; dashboards; history; contrôle de gestion; comptabilité analytique; tableaux de bord; histoire (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00646038
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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