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Informatisation Et Evolutions Du Controle De Gestion Dans Les Conseils Generaux

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  • Christophe Maurel

    (IGR-IAE - Université de Rennes I)

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    Abstract

    Les collectivités départementales sont aujourd'hui confrontées à un changement de règle institutionnelle en matière comptable, et semblent se tourner vers les NTIC. Nous intéressant à l'informatisation de gestion, nous tentons, à partir de sept cas de Conseils Généraux, de voir les impacts de ces évolutions sur le contrôle de gestion. Les résultats, assez nets pour les collectivités étudiées, sont discutés.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/99/PDF/MAUREL.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584499.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584499

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584499/en/
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    Related research

    Keywords: collectivités locales; contrôle de gestion; informatisation; NTIC;

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    1. Laurent Bironneau & Dominique Philippe Martin, 2002. "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP: enjeux conceptuels et études de cas," Revue Finance Contrôle Stratégie, revues.org, vol. 5(4), pages 29-50, December.
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