Advanced Search Results For "LANDE, Evelyne"
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Multirationality in public asset decisions read through the concept of values: The case of Malagasy's municipalities.
Publication Type: Academic Journal
Source(s): Gestion et Management Public. 2020, Vol. 8 Issue 2, p63-85. 23p.
Abstract: Les services publics ont été l'objet de plusieurs recherches axées sur les valeurs publiques. Des auteurs, comme Bozeman (2007), ont appelé à une conciliation de ces valeurs publiques avec les valeurs économiques et managériales. Notre article examine ...
Conciliation of contradictory institutional logic: case of a public institution of higher education in Madagascar.
Publication Type: Academic Journal
Source(s): Gestion et Management Public. 2019, Vol. 7 Issue 2, p55-72. 18p.
Abstract: Cette étude analyse la cohabitation et parfois la confrontation entre la logique managériale, issue du New Public Management, et la logique bureaucratique caractérisant le Old Public Management, au sein d'un établissement public d'enseignement supérieu...
Active asset management: feasibility in Malagasy municipalities.
Publication Type: Academic Journal
Source(s): Public Money & Management; Nov2015, Vol. 35 Issue 6, p417-422, 6p
Abstract: Copyright of Public Money & Management is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or...
A Comparison of Budgeting and Accounting Reforms in the National Governments of France, Germany, the UK and the US.
Publication Type: Academic Journal
Source(s): Financial Accountability & Management; Nov2013, Vol. 29 Issue 4, p419-441, 23p
Abstract: Copyright of Financial Accountability & Management is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may p...
French revolution and German circumspection: reforming budgeting and accounting in national governments.
Publication Type: Academic Journal
Source(s): Public Money & Management; Sep2012, Vol. 32 Issue 5, p357-361, 5p
Abstract: Copyright of Public Money & Management is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or...
Construire un outil de comptabilité de gestion au sein d'une université. Retour sur un acte manqué.
Publication Type: Academic Journal
Source(s): Revue Management et Avenir. Juin 2012, Issue 54, p126-144. 19p. 1 Diagram, 1 Chart.
Abstract: Les universités font face à de nouvelles contraintes financières qui se traduisent par l'introduction de nouveaux outils de management. L'objectif de la recherche est d'explorer le rôle joué par les représentations sociales des acteurs dans l'émergence...
Prerequisites for applying accrual accounting in the public sector.
Publication Type: Academic Journal
Source(s): Public Money & Management; May2011, Vol. 31 Issue 3, p219-222, 4p
Abstract: Copyright of Public Money & Management is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or...
Macro-accounting and micro-accounting relationships in France.
Publication Type: Academic Journal
Source(s): Financial Accountability & Management. May2000, Vol. 16 Issue 2, p151. 15p. 3 Diagrams, 2 Charts.
Abstract: Analyzes the relationship between national accounting and micro-accounting processes in France. Role of the French State in the accounting standardization process; Influence of Europe on the harmonization of micro-accounting process; Differences betwe...
Les traitements des écarts de réévaluation dans les comptes sociaux et les comptes de groupe en référentiel ANC.
Publication Type: Periodical
Source(s): Revue Française de Comptabilité. jan2023, Issue 571, p22-23. 2p.
L'incidence du choix du fait générateur sur la pertinence et la fiabilité des comptes publics : le cas de la Sécurité sociale.
Publication Type: Academic Journal
Source(s): Comptabilité Contrôle Audit. Dec2008, Vol. 14 Issue 2, p173-188. 16p. 1 Diagram, 3 Charts.
Abstract: Cet article a pour objet d'étudier l'impact du choix du fait générateur sur la pertinence de l'information financière, plus particulièrement celle relative aux comptes combinés des organismes de Sécurité sociale. Une analyse théorique et pragmatique de...