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L'affectation des ressources aux associations partenaires : la nécessaire politisation des outils de gestion

Author

Listed:
  • Pascal Fabre

    (LCT - Laboratoire des collectivités territoriales - UO - Université d'Orléans)

Abstract

L'objectif de l'article est d'examiner sur la base d'une enquête auprès de 250 services opérationnels (Culture, Sport, Politique de la Ville) l'intérêt de l'instrumentation de gestion (comptabilité de gestion et indicateurs) pour l'affectation des ressources aux associations partenaires. Concernant ces outils, l'étude met en évidence des conditions d'utilisation souvent très restrictives. Elle souligne également que leur mise en œuvre nécessite le plus souvent une importante adaptation aux contraintes inhérentes à une organisation politique. [English] Based on a survey of 250 operational departments of local councils in the fields of sport, culture and urban policy, this paper examines the advantages of the use of management tools (such as cost accounting and indicators) for the allocation of resources to partner associations. The study highlights the severe constraints in the use of such tools. It also shows that their implementation often requires a wide-ranging ability to adapt to the constraints inherent to political structures.

Suggested Citation

  • Pascal Fabre, 2011. "L'affectation des ressources aux associations partenaires : la nécessaire politisation des outils de gestion," Post-Print hal-01346816, HAL.
    • Handle: RePEc:hal:journl:hal-01346816
    DOI: 10.3917/mav.040.0254
    as

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