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The Rise and Fall of Consolidation of Accounts in the French Local Public Sector
[Grandeur et décadence de la consolidation des comptes dans le secteur public local français]

Author

Listed:
  • Sébastien Rocher

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

Au début des années 1990, la méthode de consolidation des comptes appliquée par les entreprises privées est transposée dans le secteur public. Le consensus autour de la nécessité de cette information ainsi que les tentatives d'application engagées laissent imaginer une généralisation prochaine de cet outil. Pourtant, à la fin des années 1990, seules quelques collectivités continuent d'appliquer cette méthode. À partir du modèle d'analyse de la trajectoire d'une innovation proposé par Law et Callon (1992), cet article retrace la dynamique de la consolidation des comptes dans le secteur public local français et met en lumière les raisons qui ont conduit à l'abandon de cette innovation.

Suggested Citation

  • Sébastien Rocher, 2011. "The Rise and Fall of Consolidation of Accounts in the French Local Public Sector [Grandeur et décadence de la consolidation des comptes dans le secteur public local français]," Post-Print hal-02365857, HAL.
    • Handle: RePEc:hal:journl:hal-02365857
    DOI: 10.3917/cca.172.0137
    as

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