Quand l'Etat s'empare de la comptabilité privée : Quels rôles pour les sciences de gestion ?

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.
Complete list of metadatas

https://hal-cnam.archives-ouvertes.fr/hal-02102835
Contributor : Isabelle Chambost <>
Submitted on : Wednesday, April 17, 2019 - 4:46:46 PM
Last modification on : Saturday, April 20, 2019 - 1:41:30 AM

Identifiers

  • HAL Id : hal-02102835, version 1

Collections

Citation

Nicolas Praquin, Stéphane Lefrancq, Isabelle Chambost. Quand l'Etat s'empare de la comptabilité privée : Quels rôles pour les sciences de gestion ?. Revue Française de Gestion, Lavoisier, 2014, 40 (245), pp.21-34. ⟨hal-02102835⟩

Share

Metrics

Record views

14