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Les incidences des principes comptables généralement admis GAAP sur la prise de décision budgétaire : Bilan de douze années d'expérience de la budgétisation sur la base des droits constatés et des produits en Nouvelle-Zélande

Author

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  • Cheryl Barnes
  • Ken Warren

Abstract

Le présent document passe en revue la théorie et la rhétorique en matière de comptabilité et de budgétisation sur la base des droits constatés de l’administration publique. Une présentation est faite des principes comptables généralement admis (GAAP) en Nouvelle-Zélande. Le document propose l’historique de 12 années de budgets établis sur la base des droits constatés et, partant de là, il évalue les avantages réels qui en ont été tirés...

Suggested Citation

  • Cheryl Barnes & Ken Warren, 2004. "Les incidences des principes comptables généralement admis GAAP sur la prise de décision budgétaire : Bilan de douze années d'expérience de la budgétisation sur la base des droits constatés et des pro," Revue de l'OCDE sur la gestion budgétaire, Éditions OCDE, vol. 3(4), pages 7-46.
    • Handle: RePEc:oec:govkab:5lmqcr2jd25g
    DOI: 10.1787/budget-v3-art21-fr
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