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Les systèmes de coûts dans les communes et établissements publics de coopération intercommunale

Abstract : From a quantitative survey of 124 organizations of the local authorities (towns and intermunicipals), this paper proposes a typology of cost systems used in these organizations. The results of the survey show three contributions for research: the existence of three possible approaches for the implementation of a cost system (approach from the top, approach from the down and approach the joint, combination of the previous two), a shift towards more contingency costing methods is found, as well as the decline in the ideal type of management accounting, predominant twenty years ago in local authorities.
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https://hal-univ-orleans.archives-ouvertes.fr/hal-01778032
Contributor : Frédérique LETORT Connect in order to contact the contributor
Submitted on : Wednesday, July 11, 2018 - 10:01:13 AM
Last modification on : Wednesday, February 9, 2022 - 12:02:02 PM

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Frédérique Letort. Les systèmes de coûts dans les communes et établissements publics de coopération intercommunale. Audit Comptabilité Contrôle : Recherches Appliquées, Association Francophone de Comptabilité, 2018, 1 (1), pp.35-59. ⟨10.3917/accra.001.0035⟩. ⟨hal-01778032⟩

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