IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02431103.html
   My bibliography  Save this paper

La certification des comptes des collectivités locales : enjeux et pertinence de l'application du modèle Lolfique

Author

Listed:
  • David Carassus

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

No abstract is available for this item.

Suggested Citation

  • David Carassus, 2009. "La certification des comptes des collectivités locales : enjeux et pertinence de l'application du modèle Lolfique," Post-Print hal-02431103, HAL.
    • Handle: RePEc:hal:journl:hal-02431103
    Note: View the original document on HAL open archive server: https://univ-pau.hal.science/hal-02431103
    as

    Download full text from publisher

    File URL: https://univ-pau.hal.science/hal-02431103/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:dau:papers:123456789/1863 is not listed on IDEAS
    2. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    3. Ellsworth H. Morse, 1981. "Auditing Efficiency and Economy," Palgrave Macmillan Books, in: B. Geist (ed.), State Audit, chapter 11, pages 199-216, Palgrave Macmillan.
    4. E. Leslie Normanton, 1981. "Reform in the Field of Public Accountability and Audit: A Progress Report," Palgrave Macmillan Books, in: B. Geist (ed.), State Audit, chapter 2, pages 23-45, Palgrave Macmillan.
    5. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.
    6. Alain Mikol, 1992. "L'évolution du commissariat aux comptes et de l'audit," Post-Print hal-00823024, HAL.
    7. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    8. B. Geist, 1981. "State Audit: An Introduction," Palgrave Macmillan Books, in: B. Geist (ed.), State Audit, chapter 1, pages 3-22, Palgrave Macmillan.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
    2. Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    3. Victoria Pagan & Kathryn Haynes & Stefanie Reissner, 2023. "Accountable Selves and Responsibility Within a Global Forum," Journal of Business Ethics, Springer, vol. 187(2), pages 255-270, October.
    4. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    5. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    6. Gibbon, Jane, 2012. "Understandings of accountability: an autoethnographic account using metaphor," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 201-212.
    7. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    8. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    9. Dewi, Miranti Kartika & Manochin, Melina & Belal, Ataur, 2021. "Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    10. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    11. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    12. Cooper, Christine & Lapsley, Irvine, 2021. "Hillsborough: The fight for accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    13. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
    14. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    15. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Grenoble Ecole de Management (Post-Print) hal-00676561, HAL.
    16. Baker, C. Richard, 2014. "Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 620-632.
    17. English, Linda M., 2013. "The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 532-549.
    18. Lowe, Alan & Locke, Joanne & Lymer, Andy, 2012. "The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 183-200.
    19. Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon, 2014. "Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 633-651.
    20. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-02431103. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.