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La gestion financière des associations face aux marchés. Pour une “autre” réddition comptable

Abstract : In a context of a growing management goal, the associative organizations present a growing appetite to understand and develop their own accounting. Therefore, some of them develop an ambition to meet expectations in accounting accountability that would make them some full-fledged enterprise: associative enterprises. Others, on the contrary, captures their accounting only with a view to more effective management in order to measure the social performance of their supplied service. Through an ongoing exploratory analysis in the field of integration through economic, we conduct a critical analysis of associative accounting that would lead to another development of the associative accounting.
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Pascal Glemain. La gestion financière des associations face aux marchés. Pour une “autre” réddition comptable. Finance Contrôle Stratégie, Association FCS, 2020, Le contrôle de gestion dans les organisations de l’Économie Sociale et Solidaire, pp.1-21. ⟨10.4000/fcs.5516⟩. ⟨hal-02922376⟩



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