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RETOUR SUR UN ECHEC : LE CAS DE LA COMPTABILITE ANALYTIQUE A LA COMMUNE DE LA ROCHE-SUR-YON (1988-1992)

Abstract : In January 1989 shortly after a reorganization of its departments the town hall of La Roche-sur-Yon undertook the implementation of cost accounting in collaboration with the consulting firm Touche Ross. The project appeared to be a failure: the town put an end to the collaboration with the consulting firm in May 1992. In August the same year, the contract with the controlling manager was not renewed. The objective of the case study is to interrogate the reasons why the project failed. The interest of this research is the longitudinal exploratory analysis of a public organization structure which is not studied much in the case of French towns. The results of the study combine endogenous explanations and institutional reforms triggered both by intentional actors' behaviour and by the technical strength of the tool
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https://hal.archives-ouvertes.fr/hal-00690959
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Submitted on : Tuesday, April 24, 2012 - 10:13:00 PM
Last modification on : Saturday, November 26, 2022 - 5:20:07 PM
Long-term archiving on: : Wednesday, July 25, 2012 - 2:48:38 AM

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  • HAL Id : hal-00690959, version 1

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Aurélien Bargain. RETOUR SUR UN ECHEC : LE CAS DE LA COMPTABILITE ANALYTIQUE A LA COMMUNE DE LA ROCHE-SUR-YON (1988-1992). Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom. ⟨hal-00690959⟩

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