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ÉDITIONS UNIVERSITAIRES EUROPÉENNES Système d'information comptable et gouvernance des communes au Maroc: Présentation du présent et réformes souhaitables

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Description

La présente recherche se veut une approche réaliste de ce que pourrait devenir le système d’information comptable en partant des acquis de la décentralisation et en tenant compte des nouveaux enjeux de gouvernance issus de la nouvelle Constitution de 2011. Un double cadre théorique est mobilisé pour spécifier notre problématique de travail et formuler un ensemble d’hypothèses prospectives. L’étude empirique repose sur une démarche en deux étapes. La première est une étude exploratoire qualitative réalisée à partir d’entretiens semi-directifs avec saturation menés auprès de six collectivités territoriales. La deuxième étape est une analyse quantitative confirmatoire dont l’objectif ultime est de vérifier statistiquement si les variables explicatives possèdent bien les propriétés et les relations anticipées par le modèle de recherche. Les résultats statistiques valident globalement l’ensemble des relations supposées dans le cadre de nos hypothèses définies et montrent l’existence des liens de causalités significatifs entre gouvernance et comptabilité. Enfin, la réflexion engagée conduit à concevoir une série de propositions permettant de répondre à notre question de départ.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
31 October 2016
Listed Since
23 November 2016

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