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De l'implantation à l'appropriation d'un outil de gestion comptable dans le secteur public local : une approche interactionniste

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  • Sébastien Rocher

Abstract

This article deals with the implementation of a new method of consolidation in a French local government. Thanks to the analysis of the dialectical relationship between the actors and the method, it appears that the appropriation of this method is linked to the redefinition of its operation framework and usage framework. The consolidation method has thus become a « boundary object ».

Suggested Citation

  • Sébastien Rocher, 2008. "De l'implantation à l'appropriation d'un outil de gestion comptable dans le secteur public local : une approche interactionniste," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 49-67.
    • Handle: RePEc:cai:accafc:cca_141_0049
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    Citations

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    Cited by:

    1. Clotilde Coron, 2021. "Le digital, un objet-frontière : un accompagnement difficile ?," Post-Print halshs-03406793, HAL.
    2. Aurélien Ragaigne, 2009. "L'évaluation des services publics par la satisfaction des usagers, entre fonction d'apprentissage et logique de discipline," Post-Print halshs-00459447, HAL.
    3. Laurent Mériade, 2017. "L'instrumentation des tensions de gouvernance publique (TGP) : L'exemple des simplifications des indicateurs de performance dans le système universitaire français," Post-Print hal-01653242, HAL.
    4. Aurélien Ragaigne, 2009. "L'évaluation des services publics par la satisfaction des usagers, entre fonction d'apprentissage et logique de gouvernance disciplinaire," Working Papers 2009-3, Laboratoire Orléanais de Gestion - université d'Orléans.

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