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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Submitted on : Wednesday, July 11, 2018 - 10:01:13 AM
Last modification on : Saturday, July 14, 2018 - 1:19:01 AM

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Frédérique Letort. LES SYSTÈMES DE COÛTS DANS LES COMMUNES ET ÉTABLISSEMENTS PUBLICS DE COOPÉRATION INTERCOMMUNALE. ACCRA, Association francophone de Comptabilité, 2018, 1 (1), pp.35-59. ⟨https://www.cairn.info/revue-accra-2018-1-page-35.htm⟩. ⟨10.3917/accra.001.0035⟩. ⟨hal-01778032⟩

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