000			01406cam a2200205 4500500
005			20250119102645.0
041			_afre
042			_adc
100	1	0	_aRocher, Sébastien _eauthor
245	0	0	_aThe Rise and Fall of Consolidation of Accounts in the French Local Public Sector
260			_c2011.
500			_a75
520			_aIn 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			_apublic local sector
690			_atranslation theory
690			_aconsolidation
690			_ainnovation
786	0		_nAccounting Auditing Control | Volume 17 | 2 | 2011-09-01 | p. 137-159 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2011-2-page-137?lang=en&redirect-ssocas=7080
999			_c410490 _d410490