{"id":"https://openalex.org/W587991705","doi":"https://doi.org/10.4000/books.pur.107223","title":"La comptabilit\u00e9 publique en Europe","display_name":"La comptabilit\u00e9 publique en Europe","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W587991705","doi":"https://doi.org/10.4000/books.pur.107223","mag":"587991705"},"language":"fr","primary_location":{"id":"doi:10.4000/books.pur.107223","doi":"https://doi.org/10.4000/books.pur.107223","is_oa":false,"landing_page_url":"https://doi.org/10.4000/books.pur.107223","pdf_url":null,"source":{"id":"https://openalex.org/S4306463797","display_name":"Presses universitaires de Rennes eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320151","host_organization_name":"Presses Universitaires de Rennes","host_organization_lineage":["https://openalex.org/P4310320151"],"host_organization_lineage_names":["Presses Universitaires de Rennes"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"edited-book"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.4000/books.pur.107223","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160569739","display_name":"Marie-Laure Legay","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210115252","display_name":"Institut de Recherches Historiques du Septentrion","ror":"https://ror.org/021ddkf20","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I2279609970","https://openalex.org/I2802818602","https://openalex.org/I4210102700","https://openalex.org/I4210115252","https://openalex.org/I4210150854","https://openalex.org/I4210155116","https://openalex.org/I4405270601"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Legay, Marie-Laure","raw_affiliation_strings":["IRHiS - Institut de Recherches Historiques du Septentrion (IRHiS) - UMR 8529 (B\u00e2timent A Niveau - 1 Rue du Barreau BP 60 149 59653 Villeneuve d'Ascq Cedex - France)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IRHiS - Institut de Recherches Historiques du Septentrion (IRHiS) - UMR 8529 (B\u00e2timent A Niveau - 1 Rue du Barreau BP 60 149 59653 Villeneuve d'Ascq Cedex - France)","institution_ids":["https://openalex.org/I4210115252"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5085447134","display_name":"Anne Dubet","orcid":"https://orcid.org/0000-0002-0755-5653","observed_orcids":["https://orcid.org/0000-0002-0755-5653"]},"institutions":[{"id":"https://openalex.org/I4405253910","display_name":"Maison des sciences humaines","ror":"https://ror.org/016vzeb02","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I198244214","https://openalex.org/I4405253910"]},{"id":"https://openalex.org/I4405256088","display_name":"Centre d'Histoire \u201cEspaces et Cultures\u201d","ror":"https://ror.org/03rny4b03","country_code":"FR","type":"facility","lineage":["https://openalex.org/I198244214","https://openalex.org/I4405256088"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Dubet, Anne","raw_affiliation_strings":["CHEC - Centre d'Histoire 'Espaces et Cultures' (Maison des Sciences de l\u2019Homme, 4 rue Ledru, 63057 Clermont-Ferrand Cedex 1 - France)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CHEC - Centre d'Histoire 'Espaces et Cultures' (Maison des Sciences de l\u2019Homme, 4 rue Ledru, 63057 Clermont-Ferrand Cedex 1 - France)","institution_ids":["https://openalex.org/I4405253910","https://openalex.org/I4405256088"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.8854,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.88903977,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10605","display_name":"Historical Economic and Social Studies","score":0.4668000042438507,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10605","display_name":"Historical Economic and Social Studies","score":0.4668000042438507,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.14869999885559082,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.06809999793767929,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/public-accounting","display_name":"public accounting","score":0.9369999766349792},{"id":"https://openalex.org/keywords/public-finance-control","display_name":"public finance control","score":0.5550000071525574},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.6740000247955322},{"id":"https://openalex.org/keywords/comparative-history","display_name":"comparative history","score":0.6729999780654907},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.4230000078678131},{"id":"https://openalex.org/keywords/financial-intermediaries","display_name":"financial intermediaries","score":0.5260000228881836},{"id":"https://openalex.org/keywords/business-accounting","display_name":"business accounting","score":0.5849999785423279},{"id":"https://openalex.org/keywords/territorial-state-formation","display_name":"territorial state formation","score":0.6439999938011169},{"id":"https://openalex.org/keywords/accounting-systems","display_name":"accounting systems","score":0.47600001096725464},{"id":"https://openalex.org/keywords/19th-century","display_name":"19th century","score":0.722000002861023},{"id":"https://openalex.org/keywords/europe","display_name":"Europe","score":0.4819999933242798}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.8041514158248901},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5071473121643066},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3295636475086212}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.4000/books.pur.107223","doi":"https://doi.org/10.4000/books.pur.107223","is_oa":false,"landing_page_url":"https://doi.org/10.4000/books.pur.107223","pdf_url":null,"source":{"id":"https://openalex.org/S4306463797","display_name":"Presses universitaires de Rennes eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320151","host_organization_name":"Presses Universitaires de Rennes","host_organization_lineage":["https://openalex.org/P4310320151"],"host_organization_lineage_names":["Presses Universitaires de Rennes"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"edited-book"},{"id":"pmh:oai:HAL:hal-01705923v1","doi":null,"is_oa":false,"landing_page_url":"https://lilloa.hal.science/hal-01705923","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Presses Universitaires de Rennes, 2011","raw_type":"info:eu-repo/semantics/book"},{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-022635720","doi":null,"is_oa":false,"landing_page_url":"https://www.recensio.net/r/d59af92301b44f128a1654022d04c185","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"pmh:oai:bibliotheques-specialisees.paris.fr:p::usmarcdef_0001494548","doi":null,"is_oa":false,"landing_page_url":"https://bibliotheques-specialisees.paris.fr/ark:/73873/pf0001494548","pdf_url":null,"source":{"id":"https://openalex.org/S4306463797","display_name":"Presses universitaires de Rennes eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320151","host_organization_name":"Presses Universitaires de Rennes","host_organization_lineage":["https://openalex.org/P4310320151"],"host_organization_lineage_names":["Presses Universitaires de Rennes"],"type":"ebook platform"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"printed monograph"},{"id":"pmh:oai:books.openedition.org:pur/107223","doi":null,"is_oa":true,"landing_page_url":"https://doi.org/10.4000/books.pur.107223","pdf_url":null,"source":{"id":"https://openalex.org/S4306402281","display_name":"OpenEdition (OpenEdition)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387156132","host_organization_name":"OpenEdition Center","host_organization_lineage":["https://openalex.org/I4387156132"],"host_organization_lineage_names":[],"type":"other"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"This digital publication is the result of automatic optical character recognition.","raw_type":"info:eu-repo/semantics/book"},{"id":"pmh:oai:doab-books:41389","doi":null,"is_oa":true,"landing_page_url":"https://www.doabooks.org/doab?func=search&query=rid:41389","pdf_url":null,"source":{"id":"https://openalex.org/S4306400539","display_name":"Directory of Open access Books (OAPEN Foundation)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387153118","host_organization_name":"OAPEN Foundation","host_organization_lineage":["https://openalex.org/I4387153118"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"book"}],"best_oa_location":{"id":"pmh:oai:books.openedition.org:pur/107223","doi":null,"is_oa":true,"landing_page_url":"https://doi.org/10.4000/books.pur.107223","pdf_url":null,"source":{"id":"https://openalex.org/S4306402281","display_name":"OpenEdition (OpenEdition)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4387156132","host_organization_name":"OpenEdition Center","host_organization_lineage":["https://openalex.org/I4387156132"],"host_organization_lineage_names":[],"type":"other"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"This digital publication is the result of automatic optical character recognition.","raw_type":"info:eu-repo/semantics/book"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7094644489","https://openalex.org/W6992206322","https://openalex.org/W6992311411","https://openalex.org/W4387134210","https://openalex.org/W7118912626","https://openalex.org/W2110384123","https://openalex.org/W2268940930","https://openalex.org/W7116375038","https://openalex.org/W2796071360","https://openalex.org/W7217256498"],"abstract_inverted_index":{"Ce":[0],"livre":[1],"est":[2],"l'un":[3],"des":[4,20,36,40,44,48,57,77,79,140,144,152,167],"premiers":[5],"\u00e0":[6,104,161],"pr\u00e9senter":[7],"une":[8],"histoire":[9],"compar\u00e9e":[10],"du":[11,53,64,171,173],"contr\u00f4le":[12],"et":[13,94,122,127,137,150,157],"de":[14,59,66,83,87,91,95,97,106,130,134],"la":[15,38,46,55,60,84,128,138,165],"comptabilit\u00e9":[16,61],"publique":[17],"dans":[18],"l'Europe":[19,163],"\u00c9tats":[21],"modernes.":[22],"Il":[23],"l'aborde":[24],"sans":[25],"a":[26],"priori,":[27],"ni":[28,70],"sur":[29,71,147],"les":[30,72,111,125,148,154,158],"\u00ab":[31,67,73],"carences":[32],"\u00bb":[33,75],"(la":[34,119],"diversit\u00e9":[35],"caisses,":[37],"multiplicit\u00e9":[39],"ordonnateurs,":[41],"l'absence":[42],"d'unit\u00e9":[43],"comptes,":[45,80,153],"puissance":[47],"interm\u00e9diaires":[49],"financiers,":[50],"le":[51],"principe":[52],"secret,":[54],"m\u00e9connaissance":[56],"avantages":[58],"marchande,":[62],"l'ignorance":[63],"concept":[65],"valeur":[68],"\u00bb\u2026),":[69],"avanc\u00e9es":[74],"(d\u00e9veloppement":[76],"chambres":[78],"ma\u00eetrise":[81],"comptable":[82,121],"dette,":[85],"\u00e9laboration":[86],"r\u00e8gles":[88],"universelles,":[89],"formation":[90,129,166],"mod\u00e8les":[92,96],"comptables":[93,136,156],"gestion":[98,108],"publique\u2026)":[99],"traditionnellement":[100],"mises":[101],"en":[102,115],"avant":[103],"propos":[105],"l'ancienne":[107],"pratiqu\u00e9e":[109],"par":[110],"organisations":[112],"\u00e9tatiques.":[113],"Structur\u00e9":[114],"quatre":[116],"grandes":[117],"parties":[118],"documentation":[120],"ses":[123],"enjeux,":[124],"comptes":[126],"l'\u00e9tat":[131],"territorial,":[132],"l'\u00e9laboration":[133],"syst\u00e8mes":[135],"construction":[139],"savoirs)":[141],"il":[142],"d\u00e9gage":[143],"r\u00e9sultats":[145],"d\u00e9cisifs":[146],"finalit\u00e9s":[149],"l'efficacit\u00e9":[151],"techniques":[155],"hybridations":[159],"culturelles":[160],"travers":[162],"jusqu'\u00e0":[164],"grands":[168],"r\u00e8glements":[169],"normatifs":[170],"milieu":[172],"XIXe":[174],"si\u00e8cle.":[175]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}