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Les Apports De La Constructive Research Approach A La Pertinence Des Outils De Gestion En Comptabilite Publique


  • Sébastien Rocher

    (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers)


Les réflexions apparues à la fin des années 1980 sur la pertinence des recherches en comptabilité menée dans le secteur privé se retrouvent aujourd'hui dans le secteur public. A partir de ce constat, cet article s'appuie sur les apports de la Constructive Research Approach, une approche méthodologique développée par Kasanen et al. (1993) et centrée sur l'étude de la construction d'outils de gestion, de l'émergence de l'idée originelle à leur implantation effective. Au travers de l'application de la CRA à l'étude du développement d'une méthode de consolidation des risques dans le secteur public local français, il apparaît que cette approche contribue à une meilleure prise en compte des acteurs du secteur public local et permet d'appréhender de manière plus détaillée la pertinence des outils de gestion créés.

Suggested Citation

  • Sébastien Rocher, 2008. "Les Apports De La Constructive Research Approach A La Pertinence Des Outils De Gestion En Comptabilite Publique," Post-Print halshs-00525963, HAL.
  • Handle: RePEc:hal:journl:halshs-00525963
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    References listed on IDEAS

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    2. Eva Labro & Tero-Seppo Tuomela, 2003. "On bringing more action into management accounting research: process considerations based on two constructive case studies," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 409-442.
    3. Hutchel, Armand & Molet, Hughues, 1986. "Rational modelling in understanding and aiding human decision-making: About two case studies," European Journal of Operational Research, Elsevier, vol. 24(1), pages 178-186, January.
    4. repec:bla:joares:v:37:y:1999:i:2:p:319-352 is not listed on IDEAS
    5. Falconer Mitchell, 2002. "Research and practice in management accounting: improving integration and communication," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 277-289.
    6. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    7. Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498.
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