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

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.
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Journal articles
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https://halshs.archives-ouvertes.fr/halshs-01288144
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Submitted on : Monday, March 14, 2016 - 4:35:01 PM
Last modification on : Monday, April 8, 2019 - 7:01:39 PM

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Pascal Fabre, Dominique Bessire, Frédérique Letort. La comptabilité de gestion dans les villes : la nécessaire déconstruction d'un idéal-type. Politiques et Management public, Institut de management public, 2014, 31 (2), pp.193-213. ⟨10.3166/pmp.31.193-213⟩. ⟨halshs-01288144⟩

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