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L'impasse des comptabilités publique et privée: rendre visibles les biens communs

Author

Listed:
  • Sylvie Rascol-Boutard

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Ariel Eggrickx

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Pascale Amans

    (LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

Abstract

Progressivement, la comptabilité publique tend à s'aligner sur la comptabilité privée en important ses pratiques (Hood, 1995 ; Broadbent et Guthrie, 2008), plutôt ancrées dans les technologies financières, rationalisées et diffusées à un niveau transnational et non étatique (Power, 2009), malgré les interrogations sur la compatibilité du modèle privé pour le secteur public (Broadbent et Guthrie, 2008 ; Dupuy et Naro, 2009 ; Oulasvirta, 2014) ou même sur l'efficacité d'un tel modèle pour l'action publique (Pollitt et Dan, 2011). Cet alignement, à replacer dans le contexte général du New Public Management, préconise la mobilisation des méthodes de management du secteur privé, ce qui tend à brouiller les frontières entre les organisations du secteur public et celles du secteur privé (Laufer, 2008)

Suggested Citation

  • Sylvie Rascol-Boutard & Ariel Eggrickx & Pascale Amans, 2018. "L'impasse des comptabilités publique et privée: rendre visibles les biens communs," Post-Print hal-04058059, HAL.
    • Handle: RePEc:hal:journl:hal-04058059
    DOI: 10.3917/ems.chape.2018.01.0153
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