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Les Apports De La Constructive Research Approach A La Pertinence Des Outils De Gestion En Comptabilite Publique

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  • Sébastien Rocher

    (CEREGE - IAE de Poitiers)

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    Abstract

    Les réflexions apparues à la fin des années 1980 sur la pertinence des recherches en comptabilité menée dans le secteur privé se retrouvent aujourd'hui dans le secteur public. A partir de ce constat, cet article s'appuie sur les apports de la Constructive Research Approach, une approche méthodologique développée par Kasanen et al. (1993) et centrée sur l'étude de la construction d'outils de gestion, de l'émergence de l'idée originelle à leur implantation effective. Au travers de l'application de la CRA à l'étude du développement d'une méthode de consolidation des risques dans le secteur public local français, il apparaît que cette approche contribue à une meilleure prise en compte des acteurs du secteur public local et permet d'appréhender de manière plus détaillée la pertinence des outils de gestion créés.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/59/63/PDF/p134.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00525963.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00525963

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525963/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Pertinence; Constructive Research Approach; Consolidation;

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    1. Eva Labro & Tero-Seppo Tuomela, 2003. "On bringing more action into management accounting research: process considerations based on two constructive case studies," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 409-442.
    2. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    3. Falconer Mitchell, 2002. "Research and practice in management accounting: improving integration and communication," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 277-289.
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