Redevabilité financière et redevabilité managériale : séparation, concurrence ou complémentarité ? (notice n° 850306)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03223cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123145151.0 |
| 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 | Le Clainche, Michel |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Redevabilité financière et redevabilité managériale : séparation, concurrence ou complémentarité ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2017.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 58 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Résumé Un des mécanismes les plus connus de la redevabilité financière des activités publiques est celui (ancien et perfectionné) de la responsabilité des comptables publics. Il est cependant mis en œuvre sur la base de critères formels sans considération de préoccupations managériales. Toutefois, d’autres mécanismes les prennent davantage en compte. Ainsi, la pratique des juridictions financières a développé des activités de contrôle assez proches de la gestion publique au point que, dans l’exercice de leurs missions, la redevabilité managériale semble concurrencer la redevabilité financière. De concert avec l’évolution de la responsabilité des gestionnaires et une mise en œuvre de la LOLF plus conforme à son esprit initial d’accroissement de la responsabilité des gestionnaires publics, cette évolution des juridictions financières vers des activités recentrées sur l’audit des comptes et la gestion pourrait déboucher sur une redevabilité financière davantage complémentaire de la redevabilité managériale. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | — Financial Accountability and Managerial Accountability: separation, competition or complementarity? — The liability of public accountants is among the best known (and elaborate) instruments of financial accountability instruments. It is however implemented according to formal criteria without regards to managerial concerns. Other instruments take nevertheless managerial concerns more into consideration. For example, the practice of the financial jurisdictions lead to more developed control activities closer to managerial accountability, to such an extent that financial accountability seems to be in competition with managerial accountability. This evolution of the financial jurisdictions towards activities more focused on public auditing and public management, together with the evolution of the authorizing officers’ liability and an implementation of the finances bills’ framework (LOLF) more compliant with its initial purpose of increasing public managers’ accountability, could lead to a financial accountability more complementary to the managerial accountability. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | responsabilité des comptables publics |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Redevabilité financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | juridictions financières |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | responsabilité des ordonnateurs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | redevabilité managériale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | managerial accountability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Financial accountability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial jurisdictions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | authorizing officer’s liability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | public accountants’ liability |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue française d'administration publique | 160 | 4 | 2017-05-23 | p. 1093-1107 | 0152-7401 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-francaise-d-administration-publique-2016-4-page-1093?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-francaise-d-administration-publique-2016-4-page-1093?lang=fr&redirect-ssocas=7080</a> |
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