TY  - BOOK
AU  - Letort,Frédérique
TI  - Costing systems in the communes and in public bodies for inter-commune cooperation
PY  - 2018///.
							
N1  - 3
N2  - From a quantitative survey of 124 local authority organizations, at the commune and inter-commune level, this paper proposes a typology of the costing systems that they use. Three key pieces of information emerge from the survey results: the existence of three possible approaches for implementing a costing system (top-down, bottom-up, and a combination of the two); a shift toward more contingent costing methods; and a decline in the previously favored system of management accounting, predominant in local authority organizations twenty years ago
UR  - https://shs.cairn.info/journal-accra-2018-1-page-35?lang=en
ER  -