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Cost Systems in Local Authorities
[Les systèmes de coûts dans les communes et établissements publics de coopération intercommunale]

Author

Listed:
  • Frédérique Letort

    (UO IAE - Université d'Orléans - Institut d'administration des entreprises - UO - Université d'Orléans, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours)

Abstract

From a quantitative survey of 124 organizations of the local authorities (towns and intermunicipals), this paper proposes a typology of cost systems used in these organizations. The results of the survey show three contributions for research: the existence of three possible approaches for the implementation of a cost system (approach from the top, approach from the down and approach the joint, combination of the previous two), a shift towards more contingency costing methods is found, as well as the decline in the ideal type of management accounting, predominant twenty years ago in local authorities.

Suggested Citation

  • Frédérique Letort, 2018. "Cost Systems in Local Authorities [Les systèmes de coûts dans les communes et établissements publics de coopération intercommunale]," Post-Print hal-01778032, HAL.
    • Handle: RePEc:hal:journl:hal-01778032
    DOI: 10.3917/accra.001.0035
    as

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