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The Financial Governance of Associations facing with the markets.Towards another accountability model
[La gestion financière des associations face aux marchés. Pour une “autre” réddition comptable]

Author

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  • Pascal Glemain

    (LIRIS - Laboratoire interdisciplinaire de recherche en innovations sociétales - UR2 - Université de Rennes 2)

Abstract

In a context of a growing management goal, the associative organizations present a growing appetite to understand and develop their own accounting. Therefore, some of them develop an ambition to meet expectations in accounting accountability that would make them some full-fledged enterprise: associative enterprises. Others, on the contrary, captures their accounting only with a view to more effective management in order to measure the social performance of their supplied service. Through an ongoing exploratory analysis in the field of integration through economic, we conduct a critical analysis of associative accounting that would lead to another development of the associative accounting.

Suggested Citation

  • Pascal Glemain, 2020. "The Financial Governance of Associations facing with the markets.Towards another accountability model [La gestion financière des associations face aux marchés. Pour une “autre” réddition comptable]," Post-Print hal-02922376, HAL.
    • Handle: RePEc:hal:journl:hal-02922376
    DOI: 10.4000/fcs.5516
    Note: View the original document on HAL open archive server: https://univ-rennes2.hal.science/hal-02922376
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    References listed on IDEAS

    as
    1. Bernard Colasse, 2012. "Les fondements de la comptabilité (nouvelle édition)," Post-Print halshs-00670110, HAL.
    2. Matthias Huehn, 2008. "Unenlightened Economism: The Antecedents of Bad Corporate Governance and Ethical Decline," Journal of Business Ethics, Springer, vol. 81(4), pages 823-835, September.
    3. Corinne Vercher-Chaptal & Philippe Eynaud & Julien Bernet & Olivier Maurel, 2016. "La gestion des associations," Post-Print hal-01390227, HAL.
    4. Viviane Tchernonog, 2012. "Le secteur associatif et son financement," Post-Print hal-00964886, HAL.
    5. Viviane Tchernonog, 2012. "Le secteur associatif et son financement," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00964886, HAL.
    6. repec:dau:papers:123456789/8716 is not listed on IDEAS
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    More about this item

    Keywords

    Associative organizations; Accountability and social performance; Accounting; Comptabilité; Organisations associatives; Reddition; Performance sociale;
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