Quand l'Etat s'empare de la comptabilité privée

Nicolas Praquin (), Stéphane Lefrancq () and Isabelle Chambost ()
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Nicolas Praquin: RITM - Réseaux Innovation Territoires et Mondialisation - UP11 - Université Paris-Sud - Paris 11
Stéphane Lefrancq: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Isabelle Chambost: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: Required to evolve its governance and modalities of interventions, the state was able to see in the management tools technical devices capable of responding to its imperative. The field of accounting, with tests Introduction of consolidation for communities and the implementation of the Organic Law on financial laws (LOLF), testifies to the difficulties of introduction management practices in the public domain. Beyond of the private sector's technology recovery alone, the management sciences can contribute, in particular through some of their research currents, to this transposition management tools in the political field.

Keywords: Management tools; Accounting Standards; State Capitalism; Governance; Outils de gestion / management tools; Comptabilité; Etat; Gouvernance (search for similar items in EconPapers)
Date: 2014
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Published in Revue Française de Gestion, 2014, 40 (245), pp.21-34

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02102835

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