Les trajectoires de la comptabilité analytique dans les communes françaises: les cas d'Angers et de La Roche-sur-Yon

Abstract : This thesis is consistent with the previous works on cost accounting by bringing an historical analysis on the various developments of this tool in municipalities. To our knowledge, if cost-accounting has been the subject of several studies, the very factors of its adoption or withdrawal have never been closely examined, and nor has the outcome of its deployment, within this type of organization. Hence this thesis pursues a double objective: to contribute to a better understanding of the various trajectories of cost-accounting and to offer to expand the stock of functional knowledge. In order to fulfill this goal, it will be based upon on a multiple case study exploiting rich materials, made of archives, conversations and non participating observations. It adopts an historical insight, allowing us to benefit from fertile links between history and management. Two trajectories of cost-accounting are thus considered: Angers and La Roche-sur-Yon. In Angers, the implementation of cost accounting benefited from a favorable framework leading to a sustained use of the tool over several decades. Conversely, the implementation of cost-accounting in La Roche-sur-Yon ended with its withdrawal. In both places, the tool has been diverted from its first objectives. In Angers, the tool is being used to monitor the organization, whereas in La Roche-sur-Yon, it is essentially its communicational content that is emphasized. In both cases, the tool follows a process of simplification. Their analysis, in terms of informal aspects, demonstrates that an instrumental approach is not sufficient to understand their various trajectories. This analysis enables us to formulate recommendations capable of helping elected representatives and public managers to better understand the stakes of these tools. The historical analysis highlights the current problems of municipalities by criticizing full cost-accounting
Document type :
Complete list of metadatas

Contributor : Aurélien Bargain <>
Submitted on : Monday, January 5, 2015 - 8:57:52 AM
Last modification on : Tuesday, May 7, 2019 - 6:30:13 PM


  • HAL Id : tel-01021000, version 3


Aurélien Bargain. Les trajectoires de la comptabilité analytique dans les communes françaises: les cas d'Angers et de La Roche-sur-Yon. Gestion et management. Université de Nantes, 2014. Français. ⟨tel-01021000v3⟩



Record views


Files downloads