La comptabilité communale : évolutions et perspectives
This article looks at the budget and accounts framework used by French cities during the last thirty years and analyses the new project (M14) of budget and chart of accounts currently being implemented , some characteristics of these systems are compared with those used in other European countries.
DEMEESTERE, R. (1994). La comptabilité communale : évolutions et perspectives. Revue Française de Finances Publiques, pp. 7-12.