L’incidence du choix du fait générateur sur la pertinence et la fiabilité des comptes publics: le cas de la Sécurité sociale

Evelyne Lande (), Sandrine Boulerne () and Fatima Jaouan
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Evelyne Lande: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université, IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers
Sandrine Boulerne: VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours, CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: This paper studies the impact of the choice of generating event on the relevance of financial information, particularly information on consolidated accounts of Social Security funds. A theoretical and pragmatic approach of generating events leads to the adoption of two notions: "primary generating event" and "secondary generating event." The choice between these events does not go against the principles of accrual accounting. Numerical simulations carried out on consolidated accounts of Social Security funds from 2003 to 2005 demonstrate that the "secondary generating event" eliminates period-end accrual, essentially based on estimates, and provides relevant accounting data.

Keywords: generating event; relevance; accounting information; social security funds; reliability; sécurité sociale; comptes combinés; fiabilité; information comptable; pertinence; fait générateur (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02099258v1
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2008, 14, pp.173-188. ⟨10.3917/cca.142.0173⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-02099258

DOI: 10.3917/cca.142.0173

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