Academic literature on the topic 'Reddition de comptes'
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Journal articles on the topic "Reddition de comptes"
Türk, Pauline. "Reddition de comptes et Parlement." Revue française d'administration publique 160, no. 4 (2016): 1257. http://dx.doi.org/10.3917/rfap.160.1257.
Full textKott, Sébastien. "Comptabilité publique et reddition des comptes de l’État." Revue française d'administration publique 160, no. 4 (2016): 1065. http://dx.doi.org/10.3917/rfap.160.1065.
Full textWathelet, Jean-Claude. "Reddition de comptes et gouvernance des collectivités territoriales françaises." Politiques et management public 21, no. 4 (2003): 71–88. http://dx.doi.org/10.3406/pomap.2003.2822.
Full textDees, Martin. "Le vérificateur dans le secteur public : le trait d’union de l’administration publique." Télescope 18, no. 3 (February 4, 2013): 8–32. http://dx.doi.org/10.7202/1013773ar.
Full textSt-Germain, Lise, Josée Grenier, Mélanie Bourque, and Danielle Pelland. "Enjeux d’autonomie de l’action communautaire autonome (ACA) à partir de l’analyse des discours de rapports d’activités et des acteurs." Nouvelles pratiques sociales 29, no. 1-2 (February 19, 2018): 102–20. http://dx.doi.org/10.7202/1043395ar.
Full textKhallouk, Ouafaa. "La préparation du budget de l’État au Maroc : une nouvelle procédure au service de la performance." Gestion & Finances Publiques, no. 2 (March 2019): 109–18. http://dx.doi.org/10.3166/gfp.2019.00037.
Full textDutercq, Yves, and Eric Maleyrot. "Les enseignants français du primaire face aux politiques de reddition de comptes : une évolution de leur professionnalisme dans un contexte d’accountability subjective." RASE: Revista de la Asociación de Sociología de la Educación 10, no. 3 (September 29, 2017): 471. http://dx.doi.org/10.7203/rase.10.3.9971.
Full textBouchamma, Yamina, Daniel April, and Marc Basque. "Les communautés d’apprentissage professionnelles : un mode de fonctionnement pour opérationnaliser la reddition de comptes." RASE: Revista de la Asociación de Sociología de la Educación 10, no. 3 (September 29, 2017): 397. http://dx.doi.org/10.7203/rase.10.3.9910.
Full textSzarlej-Ligner, Marie. "Les résistances des agents de l’inspection du travail à la reddition de comptes (1980-2013)." Revue française d'administration publique 160, no. 4 (2016): 1139. http://dx.doi.org/10.3917/rfap.160.1139.
Full textBoisseuil, Clément. "Agences exécutives et reddition de comptes : le cas de l’Agence nationale pour la renovation urbaine." Revue française d'administration publique 160, no. 4 (2016): 1155. http://dx.doi.org/10.3917/rfap.160.1155.
Full textDissertations / Theses on the topic "Reddition de comptes"
El, Mazraani Vincent. "Governance of Smart Cities." Thesis, Lille 1, 2019. http://www.theses.fr/2019LIL1A008.
Full textSmart city is relatively a new concept, which might become indispensable in the near future. What we consider just an idea will become part of our daily life. The smart city concept differs between continents; while the American view is oriented more toward technology, the European one is more oriented toward collaboration. Despite the fact that smart city has more than one definition, all used definitions involve development, sustainability, resilience, improvement, evolution and quality of life. Focusing on smart cities and precisely on the outputs and outcomes of this relatively, new concept requires us to look for the most effective and efficient way to manage these cities, and what better than governance to sustain, evolve and thrive. Governance can be perceived in several ways, such as a process undertaken by a government or a process concerned with human resources, smart people or towards stakeholder collaboration. As for the governance axis, pillars or chapters, different types of governance structures and models can be found and with that comes different monitoring systems and tools that can evaluate and monitor governance developments and successes. Despite using different terminologies, the different types of governance share similar concepts, including, a clear mission, vision, strategic planning with smart objectives, better outputs, better outcomes, participation, transparency, management and recognition. All these concepts when combined provide a framework that is made up of rules and regulations and procedures, and the process of how they are designed and controlled. To improve the governance of smart cities, the researcher proposes the use of a self-assessment tool in order to provide policy and decision-makers, with an efficient instrument, with the aim of improving the outcome of applying good governance. The proposed assessment tool, the University Governance Screening Card (UGSC), was created by the World Bank to assess governance of universities. This tool will be adapted to become the Smart City Governance Screening Card (SCGSC) and tested on a smart city. Based on the findings, the researcher will update the SCGSC and will propose an action plan for the selected smart city to improve its governance
Bluntz, Clarence. "Comment déterminer ensemble ce à quoi nous tenons ? Deux processus comptables de rationalisation entre producteurs et consommateurs au sein de controverses écologiques." Thesis, Université Paris sciences et lettres, 2020. http://www.theses.fr/2020UPSLD008.
Full textThe act of buying validates the business model and the performance of the producer, as it builds the consumer’s identity. Thus, we produce a rationale for the exploitation of nature and of mankind by determining which economic activities are acceptable to us. The goal of this work is to show that accounting systems are constitutive of this process. They match the judgments of the company and of its clients’: by linking costs and prices, they create a balance between the producer’s value and the consumer’s utility. I study the role of accounting innovations in ecological controversies: social moments during which the rationality of our actions is brought into question. Producers-consumers relations can be undone and constituted anew by accounting practices; accounting becomes a machine for asking questions and reflecting on possible answers (Mouritsen & Kreiner, 2016; Quattrone, 2015). I build on the rational myth theory (Hatchuel, 1998) to understand these moments of collective action, when rationality is rebuilt according to the mutual learnings of producers and consumers. Through an inductive analysis, based on secondary data, a netnography and interviews, I provide two empirical case studies: the Affichage Environnemental standardisation platform (2008-2017) and the “C’est qui le Patron ?!” coop (2017-2019). I put forward a genealogy as well as a critique of the rationalisation process in ecological controversies. I shed light on the dialectics of accountability which make this process possible: accounting concomitantly enables distance and closeness, opacity and transparency, acceleration and deceleration. I add to the literature by showing how the incompleteness of accounting innovations facilitates their adoption: it is this incompleteness which enables to simultaneously ask questions and make decisions. In their relationship to the producer, the consumer is neither all-powerful, nor alienated: she/he is multiple and contradictory; this is what makes collective action possible. Innovations in social and environmental accounting which mean to improve the state of the world need to take this into account
Shojaei-, Arani Saïd. "L'efficacité du contrôle parlementaire du budget exécuté en France sous la Cinquième République." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1054.
Full textThe basis of parliamentary oversight on budget was foreseen by Human and Citizen Right’s Declaration of 1789. But, it wasn’t applicable before “Restauration”. If “Restauration” period was a “golden age” of parliamentary control on budget, the IIIrd and IVth Republic were the age of its decline. On one hand, parliamentary prerogative to amend Budget Act and on the other hand, delays in establishment of budgetary document were the essential reasons.We can observe a mutation in parliamentary budget control during the Fifth Republic. In 1958, France has adopted a new constitution to found a semi-presidential political system. But what had consequently reduced Parliament’s budget competence, was the Organic Act of the 2nd January of 1959. This limitation contributed to demotivate MPs because they considered this institution in decline. However, when the French State engaged in new reforms, Parliament tried to prepare and adopt a new Organic Act to balance again budgetary relationship. With this end in view, different mechanisms were created to reinforce parliamentary budget oversight. Nevertheless, we can not estimate the promised effectiveness until MPs haven’t political will and pragmatic objectives. We think the economical sustainability, as the most important European engagement of French Government, can be a real objective. For all that, political involvement of Parliament will be obtained when the State reform continues and the “value of money” becomes the national priority
Bordes, Candice. "La transparence comme nouvel ordre moral en droit constitutionnel." Thesis, Perpignan, 2020. http://www.theses.fr/2020PERP0038.
Full textThe claim for transparency is recurrent in speeches of different natures. Particularly in constitutional law, transparency is often presented as a virtue which guarantees the moralization of the state. The will for moralization through transparency is visible both in the building of the constitutional norm and in the practice of power. Regarding all the legal rules which structure the exercise of political power and regulate the competition for its access, this political power will be considered as a way to act for the government. Transparency seems to become the quality of a "good government" and a "good leader". It's supposed to achieve the values contained in the rule of law and the democraty. The Philosophy of Enlightenment carried this idea, so the utilitarian moral of Jeremy Bentham. But all virtue has its vices. Transparency is not always achievable, moreover, it's not always desirable
Chrétien-Ciampi, Claire. "Influence des usages des technologies de l'information sur les assemblages de contrôle." Thesis, Paris 9, 2015. http://www.theses.fr/2015PA090037/document.
Full textThis dissertation analyses information based technologies usages in organizations and their influence on control assemblages.An existing structurational view of technology usages consequences is adapted to an approach of control that is also informed by structurational principles. The resulting model of analysis is mobilised for studying a collaborative technology appropriation process. A preliminary study based on 34 interviews is carried out to outline the appropriation context of this technology. The main case study is grounded on 44 interviews and 14 days of non participative observations.This research shows that usages as they develop, are similar to successive negotiation steps that progressively revise control. This process entails two main revisions. On the one hand, administrative control can be seen as updated as they coalise to obtain a systematic and spontaneous reporting from individuals. On the other hand, appropriation brings the dissolution of social control and integrative devices split from the group they originate from. These revisions can be seen as the diffusion of an advanced 360° accounting logic
Ktat, Salma. "Impact des critères E-S-G sur la performance financière des entreprises de secteurs controversés." Thesis, Antilles, 2017. http://www.theses.fr/2017ANTI0154/document.
Full textThis thesis is composed of three chapters that examine corporate social responsibility (CSR) within firms in controversial sectors. In the first chapter, we evaluate patterns of investment in CSR for 565 US publicly traded companies in eight controversial sectors between 1991 and 2013 by assessing the relationship between CSR and Corporate Social Irresponsibility (CSI). We show that firms in controversial sectors compensate for their CSI by engaging in strategic CSR areas such as environmental protection and community development with a lack of engagement towards other areas, such as corporate governance. In the second chapter, we determine whether engagement in specific CSR activities for 499 US companies in controversial sectors decreases their financial risk. We show that engaging in specific CSR activities considered as strategic reduces idiosyncratic and total risk for some controversial industries; and that poor engagement in corporate governance activities increases firm risk. In the third chapter, we investigate CSR reporting as an important mechanism for stakeholder accountability in the context of an environmental crisis. We perform a case study analysis of the CSR strategies used by the Canadian oil company Enbridge in its response to the July 2010 Kalamazoo spill and revealed that Enbridge's CSR reports were frequently optimistic and failed to describe the company's inability to deal with known safety problems that led to spill; and underestimated both the volume of the spill and the difficulty of the cleanup, thus making it difficult to distinguish the effects of the CSR efforts from the effects of other contextual and external factors
Cifuentes, Onate Pamela. "Percepciones de directores de establecimientos acerca de los impactos de las políticas de regulación sobre su trabajo : estudio comparado Quebec y Chile." Thèse, 2018. http://hdl.handle.net/1866/22834.
Full textBooks on the topic "Reddition de comptes"
finances, Canada Ministère des. Améliorer la gestion des dépenses et la reddition de comptes. Ottawa, Ont: Ministère des finances, 2003.
Find full textfinances, Ontario Ministère des. Symposium à l'intention des chefs de file, Pour une réelle reddition de comptes: Compte rendu des travaux. Toronto, Ont: Ministère des finances, 2000.
Find full textRéseau de consultation sur la santé mentale fédéral, provincial et territorial (Canada). Indicateurs de rendement et de reddition de comptes pour les services de soins et de soutien en santé mentale: Trousse d'évaluation. Ottawa, Ont: Santé Canada, 2001.
Find full textCanada. Department of National Defence. A comparative study of authority and accountability in six democracies =: Étude comparative des pouvoirs et de la reddition de comptes dans six démocraties. Ottawa, Ont: Dept. of National Defence = Ministère de la défense nationale, 1997.
Find full textLabonté, Ronald N. L' incidence de nos programmes sur les déterminants de la santé de la population: Guide pour améliorer la planification et la reddition de comptes. Winnipeg, Man: Direction générale de la santé de la population et de la santé publique, Région du Manitoba et de la Saskatchewan, 2003.
Find full textÉglise catholique. Diocèse de Saint-Hyacinthe. Évêque (1852-1860 :Prince). Mandement de Monseigneur J.C. Prince évêque de St.-Hyacinthe pour la promulgation des actes du second Concile provincial et la reddition des comptes de la Propagation de la foi, &c. [S.l: s.n., 1985.
Find full textQuê̄́́bec (Province). Commission de la fonction publique. Fonction publique et démocratie: La sélection au mérite et la reddition de comptes : mémoire à la Commission du budget et de l'administration sur l'application de la loi sur la fonction publique, Québec, le 20 septembre 1990. [Québec]: Commission de la fonction publique du Québec, 1990.
Find full textCanada. Department of National Defence. Authority, responsibility and accountability : guidance for members of the Canadian Forces and employees of the Department of National Defence =: Autorité, responsabilité et reddition de comptes : lignes directrices pour les membres des Forces canadiennes et les employés du Ministère de la défense nationale. Ottawa, Ont: Dept. of National Defence = Ministère de la défense nationale, 1997.
Find full textDisabilities, Canada Parliament House of Commons Standing Committee on Human Resources Development and the Status of Persons with. Ensuring accountability : an interim report on the 1999 internal audit report on Human Resources Development Canada grants and contributions : interim report of the Standing Committee on Human Resources Development and the Status of Persons with Disabilities =: Assurer la reddition de comptes : rapport provisoire concernant le rapport de vérification interne de 1999 sur les subventions et contributions à Développement des ressources humaines Canada : rapport provisoire du Comité permanent du développement des ressources humaines et de la condition des personnes handicapées. Ottawa, Ont: Standing Committee on Human Resources Development and the Status of Persons with Disabilities = Comité permanent du développement des ressources humaines et de la condition des personnes handicapées, 2000.
Find full textAmmannati, Francesco, ed. Assistenza e solidarietà in Europa Secc. XIII-XVIII / Social assistance and solidarity in Europe from the 13th to the 18th Centuries. Florence: Firenze University Press, 2013. http://dx.doi.org/10.36253/978-88-6655-367-0.
Full textBook chapters on the topic "Reddition de comptes"
"II. La reddition des comptes." In Burgundica, 293–306. Turnhout: Brepols Publishers, 2004. http://dx.doi.org/10.1484/m.burg-eb.4.00269.
Full text"Apprentissage et reddition des comptes." In Vers de meilleures pratiques pour l'aide humanitaire, 43–45. OECD, 2012. http://dx.doi.org/10.1787/9789264174382-6-fr.
Full text"Obligation de reddition de comptes." In La cohérence, 133–52. Presses de l'Université du Québec, 2018. http://dx.doi.org/10.2307/j.ctvvb7m6h.10.
Full text"L’obligation de reddition de comptes." In La cohérence - Guide pour passer à l'action, 51–56. Presses de l'Université du Québec, 2018. http://dx.doi.org/10.2307/j.ctvvb7mm9.10.
Full text"VI: La reddition des comptes: mesure de l’efficacité." In Burgundica, 215–65. Turnhout: Brepols Publishers, 2012. http://dx.doi.org/10.1484/m.burg-eb.4.00116.
Full text"V: La reddition des comptes: organisation, procédures et enjeux." In Burgundica, 169–213. Turnhout: Brepols Publishers, 2012. http://dx.doi.org/10.1484/m.burg-eb.4.00115.
Full text"Résultats et reddition de comptes de la coopération française." In Examens de l'OCDE sur la coopération pour le développement : France 2013, 79–89. OECD, 2014. http://dx.doi.org/10.1787/9789264196216-10-fr.
Full text"Résultats et reddition de comptes de la coopération Suisse." In Examens OCDE sur la coopération pour le développement : Suisse 2013, 97–109. OECD, 2014. http://dx.doi.org/10.1787/9789264196339-10-fr.
Full textFrison-Roche, Marie-Anne. "Responsabilité, indépendance et reddition des comptes dans les systèmes de régulation économique." In Droit et économie de la régulation. 5, 55–70. Presses de Sciences Po, 2007. http://dx.doi.org/10.3917/scpo.friso.2007.01.0055.
Full textGlineur, Cédric. "La reddition des comptes de l’Ancien Régime sous la Monarchie constitutionnelle (1789-1792)." In La comptabilité publique en Europe, 179–200. Presses universitaires de Rennes, 2011. http://dx.doi.org/10.4000/books.pur.107352.
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