Cadre conceptuel d'analyse théorique et empirique de la communication financière des provinces de Kinshasa et du Bas-Congo en période post conflit
(2010)
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- Authors
- Supervisors
- De Wolf, Michel
- Abstract
- (en) Most work to reform accounting and budgeting throughout the world underscore the importance of political and managerial communication in the financial management of local authorities. But few studies examine this issue empirically, and no search within the limits of information available to us tackles the question of the role of accounting in building public confidence vis-à-vis accounting and vis-à-vis the general system of operation of local authorities in DR Congo. This research addresses this deficiency. It appeals to the ethics of human behavior (trust) beyond the opportunism in conditions of incompleteness to promote trust as a means of coordination and control mechanism against opportunism accounting in local authorities. This study reveals, for the case of the provinces of Kinshasa and Bas-Congo, that the modification of rules that establishes the trust of users of accounting and budget in these two entities should be more than just a change of information content, but a means to confer on the accounting and budget a “legitimate purpose” of their management system. It indicates that the search for new role to assign to the accounting information must include the logic of actions based on the collective rationality of the actors rather than substantive rationality of the latter.
- Affiliations
Citations
Nsuami Ngoma, J. B. (2010). Cadre conceptuel d’analyse théorique et empirique de la communication financière des provinces de Kinshasa et du Bas-Congo en période post conflit. https://hdl.handle.net/2078.5/81406