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LA MISE EN PLACE DE LA COMPTABILITE ANALYTIQUE DANS L’ADMINISTRATION PUBLIQUE CENTRALE FRANÇAISE, ENTRE UTILITE ET OBLIGATION LEGALE. LE CAS DU MINISTERE DE LA DEFENSE

Abstract : On the basis of the New Public Management, the French State adopted the LOLF in order to rule the Budget setting. The LOLF introduce result logic and above all an accounting frame for the Budget. Our study is focused on the impact of this accounting frame on the different actors of the French Ministry of Defense, especially on the cost accounting development. We underline that, beyond the legal obligations, cost accounting generate some interests for the top-managers of this ministry, with several ways of use. However, this legal frame application is jeopardized by some conflicts of values and a cultural clash between the new result logic and the tradition of the common interest.
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https://hal.archives-ouvertes.fr/hal-01899113
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Submitted on : Wednesday, October 24, 2018 - 1:09:16 PM
Last modification on : Friday, October 23, 2020 - 4:52:58 PM
Long-term archiving on: : Friday, January 25, 2019 - 1:15:26 PM

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Laurent Cabanes. LA MISE EN PLACE DE LA COMPTABILITE ANALYTIQUE DANS L’ADMINISTRATION PUBLIQUE CENTRALE FRANÇAISE, ENTRE UTILITE ET OBLIGATION LEGALE. LE CAS DU MINISTERE DE LA DEFENSE. Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom. ⟨hal-01899113⟩

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