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La certification des comptes des collectivités locales : quels enjeux ? Quel modèle ? Quels prérequis ?

Author

Listed:
  • David Carassus

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

  • Marie Caussimont

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

Dans un contexte marqué par des tensions financières et la poursuite du processus de décentralisation, la certification des comptes des collectivités locales fait actuellement l'objet de nouveaux débats. En perspective d'une possible application au contexte public local, nous répondons ici aux questions de ses enjeux, de son modèle et de ses prérequis, au-delà d'un simple transfert des modalités déjà mobilisées notamment dans le secteur privé.

Suggested Citation

  • David Carassus & Marie Caussimont, 2013. "La certification des comptes des collectivités locales : quels enjeux ? Quel modèle ? Quels prérequis ?," Post-Print hal-02431104, HAL.
    • Handle: RePEc:hal:journl:hal-02431104
    Note: View the original document on HAL open archive server: https://univ-pau.hal.science/hal-02431104
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