Essec\Faculty\Model\Contribution {#2188
  #_index: "academ_contributions"
  #_id: "11292"
  #_source: array:26 [
    "id" => "11292"
    "slug" => "phantom-images-in-public-sector-accounting-reform-a-french-study"
    "yearMonth" => "2021-02"
    "year" => "2021"
    "title" => "Phantom images in public sector accounting reform: A French study"
    "description" => "CHRISTENSEN, M. et ROCHER, S. (2021). Phantom images in public sector accounting reform: A French study. <i>Accounting Auditing Control</i>, 27(2021/1), pp. 159 -187."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "CHRISTENSEN Mark"
        "bid" => "B00703599"
        "slug" => "christensen-mark"
      ]
      1 => array:1 [
        "name" => "ROCHER Sébastien"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:1 [
      0 => "Accrual accounting, actor-network theory,  phantom image"
    ]
    "updatedAt" => "2021-09-24 10:33:27"
    "publicationUrl" => "https://doi.org/10.3917/cca.271.0159"
    "publicationInfo" => array:3 [
      "pages" => "159 -187"
      "volume" => "27"
      "number" => "2021/1"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "À partir de l’étude du choix de l’État français d’adopter un système de comptabilité d’exercice, la présente étude retrace la trajectoire de cette innovation, des premiers débats apparus dans les années 1980 à son introduction formelle dans la LOLF en 2001. Mobilisant la théorie de l’acteur réseau (ANT), cette étude montre l’émergence du besoin de cette nouvelle technique comptable, la construction progressive d’un réseau d’acteurs supportant l’introduction de cette innovation, mais aussi les controverses que cette dernière a suscitées. Cette étude de cas souligne l’importance d’images fantômes pour justifier la réforme, montrant que les croyances sont aussi importantes que les faits dans la réussite de l’adoption d’une innovation. Il ressort également du cas étudié que la définition de ce qu’est la comptabilité d’exercice dans le secteur public français n’a été formalisée qu’à partir du moment où la décision d’adopter la comptabilité d’exercice était devenue irréversible."
      "en" => "Based on the analysis of the decision to adopt accrual accounting by the French State, this study emphasizes the trajectory of this innovation, from the first debates around this idea in the 1980s to its introduction in the LOLF in 2001. Relying on the Actor-Network-Theory (ANT) framework, this study presents the birth of the need for this public sector reform, the progressive construction of a network of actors supporting it and the controversies raised. This case study shows the importance of phantom images in justifying the reform, leading to the conclusion that beliefs are as important as hard facts. It also highlights how the concrete idea of what would be accrual accounting in France was only defined at the end of the innovation process, when the adoption of accrual accounting was already irreversible."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-25T06:22:01.000Z"
    "docTitle" => "Phantom images in public sector accounting reform: A French study"
    "docSurtitle" => "Journal articles"
    "authorNames" => "<a href="/cv/christensen-mark">CHRISTENSEN Mark</a>, ROCHER Sébastien"
    "docDescription" => "<span class="document-property-authors">CHRISTENSEN Mark, ROCHER Sébastien</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2021</span>"
    "keywordList" => "<a href="#">Accrual accounting, actor-network theory,  phantom image</a>"
    "docPreview" => "<b>Phantom images in public sector accounting reform: A French study</b><br><span>2021-02 | Journal articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://doi.org/10.3917/cca.271.0159" target="_blank">Phantom images in public sector accounting reform: A French study</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 8.471776
  +"parent": null
}