Abstract
French public administration is organized on two main levels: national and territorial (local and regional levels).
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
CNOCP (2014), “Classement des normes de l’IPSAS Board par le CNOCP — Note de synthèse”.
Cour des comptes (2011), “La mise en œuvre de la loi organique relative aux lois de finances (LOLF): un bilan pour de nouvelles perspectives”, Synthèse du Rapport Public Annuel.
C. Eyraud (2013), Le capitalisme au Cœur de l’Etat, Comptabilité privée et action publique, Edition du Croquant.
R. Jones, E. Lande, K. Lüder and M. Portal (2013), “A Comparison of Budgeting and Accounting Reforms in the National Governments of France, Germany, the UK and the US”, Financial Accountability and Management, 29 (4), 419–441.
E. Lande (2009), “Comptabilité de l’État”, Encyclopédie de Comptabilité, Contrôle de gestion et Audit, second ed. Paris: Bernard Colasse, Economica.
E. Lande and J-C. Scheid (2003), “France”, in K. Lüder and R. Jones (eds), Reforming Governmental Accounting and Budgeting in Europe. Frankfurt: Fachverlag Moderne Wirtschaft, 153–271.
M. Portal, E. Lande, R. Jones and K. Lüder (2012), “French Revolution and German Circumspection: Reforming Budgeting and Accounting in National Governments”, Public Money and Management, 32 (5), 357–361.
Useful sites
Editor information
Editors and Affiliations
Copyright information
© 2015 Marine Portal
About this chapter
Cite this chapter
Portal, M. (2015). Public Sector Accounting and Auditing in France. In: Brusca, I., Caperchione, E., Cohen, S., Rossi, F.M. (eds) Public Sector Accounting and Auditing in Europe. IIAS Series: Governance and Public Management. Palgrave Macmillan, London. https://doi.org/10.1057/9781137461346_6
Download citation
DOI: https://doi.org/10.1057/9781137461346_6
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-69007-7
Online ISBN: 978-1-137-46134-6
eBook Packages: Palgrave Political Science CollectionPolitical Science and International Studies (R0)