The Financial Governance of Associations facing with the markets.Towards another accountability model

La gestion financière des associations face aux marchés. Pour une “autre” réddition comptable

Pascal Glemain
Additional contact information
Pascal Glemain: LIRIS - Laboratoire interdisciplinaire de recherche en innovations sociétales - UR2 - Université de Rennes 2

Post-Print from HAL

Abstract: In a context of a growing management goal, the associative organizations present a growing appetite to understand and develop their own accounting. Therefore, some of them develop an ambition to meet expectations in accounting accountability that would make them some full-fledged enterprise: associative enterprises. Others, on the contrary, captures their accounting only with a view to more effective management in order to measure the social performance of their supplied service. Through an ongoing exploratory analysis in the field of integration through economic, we conduct a critical analysis of associative accounting that would lead to another development of the associative accounting.

Keywords: Associative organizations; Accountability and social performance; Accounting; Comptabilité; Organisations associatives; Reddition; Performance sociale (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://univ-rennes2.hal.science/hal-02922376
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Finance Contrôle Stratégie, 2020, Le contrôle de gestion dans les organisations de l’Économie Sociale et Solidaire, 10, pp.1-21. ⟨10.4000/fcs.5516⟩

Downloads: (external link)
https://univ-rennes2.hal.science/hal-02922376/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-02922376

DOI: 10.4000/fcs.5516

Access Statistics for this paper

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