The Rise and Fall of Consolidation of Accounts in the French Local Public Sector (notice n° 410490)
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| fixed length control field | 01406cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102645.0 |
| 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 | Rocher, Sébastien |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Rise and Fall of Consolidation of Accounts in the French Local Public Sector |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 75 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In the early 1990s, the consolidated financial statement approach applied by private companies was transposed to the French local public sector. The consensus around the need for the presentation of consolidated financial statements in the public sector as well as experiments conducted by local governments led to the belief that the generalization of this accounting device was just a matter of time. However, only a few local governments still applied it in the late 1990s. Using the model elaborated by Law and Callon (1992) for studying the trajectory of innovations, this paper revisits the dynamics of the consolidation of accounts in the French local public sector and clarifies the reasons for this innovation-s failure. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | public local sector |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | translation theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | consolidation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | innovation |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 17 | 2 | 2011-09-01 | p. 137-159 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2011-2-page-137?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2011-2-page-137?lang=en&redirect-ssocas=7080</a> |
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