LA MISE EN PLACE DE LA COMPTABILITE ANALYTIQUE DANS L’ADMINISTRATION PUBLIQUE CENTRALE FRANÇAISE, ENTRE UTILITE ET OBLIGATION LEGALE. LE CAS DU MINISTERE DE LA DEFENSE

Laurent Cabanes
Additional contact information
Laurent Cabanes: Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres

Post-Print from HAL

Abstract: On the basis of the New Public Management, the French State adopted the LOLF in order to rule the Budget setting. The LOLF introduce result logic and above all an accounting frame for the Budget. Our study is focused on the impact of this accounting frame on the different actors of the French Ministry of Defense, especially on the cost accounting development. We underline that, beyond the legal obligations, cost accounting generate some interests for the top-managers of this ministry, with several ways of use. However, this legal frame application is jeopardized by some conflicts of values and a cultural clash between the new result logic and the tradition of the common interest.

Keywords: LOLF; cost accounting; public accounting; comptabilité publique; comptabilité analytique (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899113v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01899113v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01899113

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().