La comptabilité de gestion dans les villes: la nécessaire déconstruction d'un idéal-type

Pascal Fabre (), Dominique Bessire () and Frédérique Letort ()
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Pascal Fabre: IAE Franche Comté - Institut d'Administration des Entreprises de Franche Comté - Besançon - UFR SJEPG - UFR de Sciences juridiques, économiques, politiques et de gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE], CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - UB - Université de Bourgogne - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Dominique Bessire: UO IAE - Université d'Orléans - Institut d'administration des entreprises - UO - Université d'Orléans, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours
Frédérique Letort: UO IAE - Université d'Orléans - Institut d'administration des entreprises - UO - Université d'Orléans, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours

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Abstract: Management accounting in towns and cities: the necessary deconstruction of an ideal-type. Mainly based on an inductive research methodology this article highlights, by combining the literature and the field experience of the authors, an implicit ideal-type. The inability of such an ideal-type to adapt to the specific constraints of the towns explains the difficulties encountered in the implementation of the analytical accounting systems and calls for a number of alternative solutions.

Keywords: cities; ideal-type; inductive methodology; management accounting; structural contingency; comptabilité de gestion; contingence structurelle; démarche inductive; idéal-type; villes (search for similar items in EconPapers)
Date: 2014-06
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Citations: View citations in EconPapers (1)

Published in Politiques et Management public, 2014, 31 (2), pp.193-213. ⟨10.3166/pmp.31.193-213⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01288144

DOI: 10.3166/pmp.31.193-213

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