Évaluations externes des finances locales: outils de la légitimation de l’austérité

Muriel Michel () and Serge Rouot ()
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Muriel Michel: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Serge Rouot: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This paper focuses on the external evaluation of French local authorities ("départements"), carried out by "Chambres Régionales des Comptes", credit rating agencies and audit firms (before the Covid crisis). Based on a textual analysis, results show that austerity measures are commonly retrenchment measures. Private organizations (both agencies and audit firms) propose as well, less innovative but faster policies: decline and cutbacks. These reports could become tools of legitimation of the austerity measures, in local communication to the citizens.

Keywords: regional chambers of accounts; credit rating agencies; audit firms; local authorities; textual analysis.; chambres régionales des comptes; agences de notation; cabinets d’audit; collectivités locales; analyse textuelle (search for similar items in EconPapers)
Date: 2020-12-30
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Published in Politiques et Management public, 2020, 37 (3-4), pp.293-316. ⟨10.3166/pmp.37.2020.0016⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03372667

DOI: 10.3166/pmp.37.2020.0016

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