Management accounting: a tool for reducing public expenditure ? A case study on an agglomeration community

La comptabilité de gestion:un outil au service de la réduction des dépenses publiques ? Une étude de cas sur une communauté d΄agglomération

Frédérique Letort ()
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Frédérique Letort: VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours

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Abstract: A case study on a French urban district. Local authorities are currently in an unprecedented critical financial situation with the planned reduction of state grants. Confronted with this financial constraint, local authorities may be tempted to mobilize the traditional instruments of management control such as management accounting, so as to better control their expenditures. Based on a case study of a French urban district, and using the concept of boundary object, this paper shows that management accounting can be a relevant management tool for local authorities, as long as the representations of their actors converge towards a use of this tool based on an efficiency model.

Keywords: objet-frontière; dépenses publiques; organisations communales; comptabilité de gestion; contrôle de gestion (search for similar items in EconPapers)
Date: 2015
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Published in Politiques et Management public, 2015, 32 (4), pp.367-387. ⟨10.3166/pmp.32.4⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01778288

DOI: 10.3166/pmp.32.4

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