La comptabilité analytique à La Roche-sur-Yon (1983-1998) : entre échec technique et réussite politique (notice n° 259622)
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| fixed length control field | 01493cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112073757.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bargain, Aurélien |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La comptabilité analytique à La Roche-sur-Yon (1983-1998) : entre échec technique et réussite politique |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2016.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 66 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’étude de cas, basée sur l’histoire immédiate, analyse l’expérience de comptabilité analytique à La Roche-sur-Yon (1983-1998). Les résultats enrichissent la littérature sur la politisation des outils de gestion dans les communes en montrant que l’échec est source de politisation et met en évidence l’importance de la dimension informelle de l’outil. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The case study, based on recent history, analyzes the cost accounting experience in La Roche-sur-Yon (1983-1998). These findings enrich literature on the politicization of management tools in municipalities showing that failure is a source of politicization and highlights the importance of the informal dimension of the tool. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | commune |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité analytique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | échec |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | failure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | municipality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politicization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cost accounting |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Gestion et management public | Volume 4 / 1 | 3 | 2016-02-01 | p. 59-80 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-gestion-et-management-public-2015-3-page-59?lang=fr">https://shs.cairn.info/revue-gestion-et-management-public-2015-3-page-59?lang=fr</a> |
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