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Informatisation Et Evolutions Du Controle De Gestion Dans Les Conseils Generaux

Author

Listed:
  • Christophe Maurel

    (IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR1 - Université de Rennes 1 - UNIV-RENNES - Université de Rennes)

Abstract

Les collectivités départementales sont aujourd'hui confrontées à un changement de règle institutionnelle en matière comptable, et semblent se tourner vers les NTIC. Nous intéressant à l'informatisation de gestion, nous tentons, à partir de sept cas de Conseils Généraux, de voir les impacts de ces évolutions sur le contrôle de gestion. Les résultats, assez nets pour les collectivités étudiées, sont discutés.

Suggested Citation

  • Christophe Maurel, 2002. "Informatisation Et Evolutions Du Controle De Gestion Dans Les Conseils Generaux," Post-Print halshs-00584499, HAL.
  • Handle: RePEc:hal:journl:halshs-00584499
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584499
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    References listed on IDEAS

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    1. Laurent Bironneau & Dominique Philippe Martin, 2002. "Modélisation d'entreprise et pratiques de management implicitement liées aux ERP: enjeux conceptuels et études de cas," Revue Finance Contrôle Stratégie, revues.org, vol. 5(4), pages 29-50, December.
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