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Un modèle budgétaire local entre déstabilisation et réorientation

Author

Listed:
  • Pascal Bellemin

    (LIREM - Laboratoire de Recherche en Management (LIREM) - UPPA - Université de Pau et des Pays de l'Adour)

  • David Carassus

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

  • Christophe Favoreu

Abstract

Tel un révélateur, la crise sanitaire a ébranlé le modèle budgétaire des collectivités locales, formaliste et orienté vers le contrôle de la dépense, ouvrant la voie à une approche nouvelle, moins formelle et davantage tournée vers des choix budgétaires dictés par l'utilité et l'efficacité. Une étude empirique menée auprès de 128 collectivités contribue à le montrer.

Suggested Citation

  • Pascal Bellemin & David Carassus & Christophe Favoreu, 2021. "Un modèle budgétaire local entre déstabilisation et réorientation," Post-Print hal-03552343, HAL.
    • Handle: RePEc:hal:journl:hal-03552343
    Note: View the original document on HAL open archive server: https://univ-pau.hal.science/hal-03552343
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