Cost Systems in Local Authorities

Les systèmes de coûts dans les communes et établissements publics de coopération intercommunale

Frédérique Letort ()
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Frédérique Letort: UO IAE - Université d'Orléans - Institut d'administration des entreprises - UO - Université d'Orléans, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours

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Abstract: From a quantitative survey of 124 organizations of the local authorities (towns and intermunicipals), this paper proposes a typology of cost systems used in these organizations. The results of the survey show three contributions for research: the existence of three possible approaches for the implementation of a cost system (approach from the top, approach from the down and approach the joint, combination of the previous two), a shift towards more contingency costing methods is found, as well as the decline in the ideal type of management accounting, predominant twenty years ago in local authorities.

Keywords: cost systems; managerial accounting; local authorities; systèmes de calculs de coûts; comptabilité de gestion; communes; EPCI (search for similar items in EconPapers)
Date: 2018
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2018, 1 (1), pp.35-59. ⟨10.3917/accra.001.0035⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01778032

DOI: 10.3917/accra.001.0035

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