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guide --- l'administration fédérale --- la Belgique --- les ministéres fédéraux

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From the start of the 21st century, the New Public Management movement has gained momentum in Belgium. Thus, the Copernicus reform and then the laws of 2003 attempted to modernize the Belgian public sector. The latter will undergo an accounting reform which, in time, will enable it to have three types of accounting : budgetary accounting, general accounting and cost accounting. The first two are mandatory, but the third is optional. Between 2007 and 2012, the FEDCOM project was set up to implement these measures, while respecting European regulations. To technically support this project, an ERP was developed bearing the same name as the project. Since 2012, general accounting has been developed. Cost accounting, on the other hand, was not made compulsory, so few organizations have developed it. The objective of this research is to examine the reasons behind these choices. We are also interested in the usefulness of a cost accounting system in the entities that have adopted it. To this end, we decided to conduct a qualitative survey of the heads of the accounting departments in their Federal Public Service. When cost accounting was implemented in the organization, the heads were accompanied by the cost accounting manager. We managed to cover the majority of the entities that compose the Belgian federal administration (11 out of 15). The objective was to understand both the decision-making and operational aspects. We also took care to analyze the situation of cost accounting applied to the public sector in other countries.
Our study revealed that the modernization of Belgian federal accounting is constrained by the
predominance of budgetary accounting. Indeed, top public servants still and always focus their thinking on the budget. As long as budgetary accounting remains a management tool, there is no real room for cost accounting to take a leading part in the management of the organizations. Nevertheless, we have identified various uses for cost accounting, such as pricing, full costing, building monitoring, etc. Although cost accounting has several uses, it is far from being a privileged management tool: its usefulness is limited to particular uses, in addition to the information already provided by traditional systems. Moreover, the growth in accounting obligations, in particular with the addition of general accounting, combined with the reduction in financial resources have led the departments to focus on their core business. The priority given to cost accounting has therefore been revised downwards, in order to give priority to legal obligations.

cost accouting --- public organization --- FPS --- FEDCOM --- new public management --- service public --- comptabilité analytique --- service public fédéral --- SPF --- SPP --- Police Fédérale --- administration fédérale --- Sciences économiques & de gestion > Comptabilité & audit

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Administration fédérale --- Autorités fédérales --- Coordination des politiques entre gouvernement fédéral et États fédérés --- Division des pouvoirs entre gouvernement fédéral et États fédérés --- Division of powers --- Federal government --- Federal government -- Law and legislation --- Federal state --- Federal systems --- Federal-provincial relations --- Federal-state relations --- Federale regering --- Federale regeringsvorm --- Federale staat --- Federale staat -- Recht en wetgeving --- Federalism --- Federalisme --- Fédéral [Gouvernement ] --- Fédéralisme --- Gouvernement central (État fédéral) --- Gouvernement fédéral --- Gouvernement fédéral -- Droit et législation --- Harmonisation des politiques entre gouvernement fédéral et États fédérés --- Pouvoir fédéral --- Pouvoirs [Division des ] entre gouvernement fédéral et États fédérés --- Relations gouvernement fédéral-États fédérés --- Relations États fédérés-gouvernement fédéral --- Système fédéral --- État fédéral --- États fédérés et gouvernement fédéral --- 342.24 --- 323.172

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Sociology of environment --- European Union --- Australia --- United States --- Canada --- Administration fédérale --- Autorités fédérales --- Coordination des politiques entre gouvernement fédéral et États fédérés --- Division des pouvoirs entre gouvernement fédéral et États fédérés --- Division of powers --- Environment and state --- Environmental control --- Environmental management (Government policy) --- Environmental policy --- Environnement [Politique de l'] --- Federal government --- Federal government -- Law and legislation --- Federal state --- Federal systems --- Federal-provincial relations --- Federal-state relations --- Federale regering --- Federale regeringsvorm --- Federale staat --- Federale staat -- Recht en wetgeving --- Federalism --- Federalisme --- Fédéral [Gouvernement ] --- Fédéralisme --- Gouvernement central (État fédéral) --- Gouvernement fédéral --- Gouvernement fédéral -- Droit et législation --- Harmonisation des politiques entre gouvernement fédéral et États fédérés --- Milieubeleid --- Politique de l'environnement --- Pouvoir fédéral --- Pouvoirs [Division des ] entre gouvernement fédéral et États fédérés --- Relations gouvernement fédéral-États fédérés --- Relations États fédérés-gouvernement fédéral --- State and environment --- Système fédéral --- État fédéral --- États fédérés et gouvernement fédéral --- Environmental policy. --- Federal government. --- European Union countries --- United States of America

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What level of government should be responsible for welfare, education, transportation, and other programs? What are the proper roles of the local, state, and national government? What price do we pay for our federal system? Does federalism perpetuate social inequality? Does it stifle economic growth? More intensely than ever, these questions are at the center of ongoing debate in Congress, statehouses, and town meetings. In this important book, Paul E. Peterson, one of the nation's leading experts on urban problems and American government, addresses them by bringing together two theoretical perspectives on federalism: functional and legislative. He uses these perspectives to explain the changes in federalism that have occurred over the past thirty-five years and to examine the proposals included in the Republican "Contract with America." After showing how both theories help explain American federalism, Peterson concludes that the federal system has been evolving in a functional direction. As the costs of transportation and communication have declined, labor and capital have become increasingly mobile, placing states and localities in greater competition with one another. State and local governments are responding to these changes by overlooking the needs of the poor and focusing instead on economic development. Meanwhile, the national government has concentrated on social welfare policy. From this perspective, Peterson evaluates the Republican "Contract with America." He applauds its commitment to decentralizing transportation, education, and other basic services to state and local government. But he says that passing the responsibility for welfare to the states would only induce among them a "race to the bottom."

Political systems --- United States --- Administration fédérale --- Autorités fédérales --- Coordination des politiques entre gouvernement fédéral et États fédérés --- Division des pouvoirs entre gouvernement fédéral et États fédérés --- Division of powers --- Federal government --- Federal government -- Law and legislation --- Federal state --- Federal systems --- Federal-provincial relations --- Federal-state relations --- Federale regering --- Federale regeringsvorm --- Federale staat --- Federale staat -- Recht en wetgeving --- Federalism --- Federalisme --- Fédéral [Gouvernement ] --- Fédéralisme --- Gouvernement central (État fédéral) --- Gouvernement fédéral --- Gouvernement fédéral -- Droit et législation --- Harmonisation des politiques entre gouvernement fédéral et États fédérés --- Pouvoir fédéral --- Pouvoirs [Division des ] entre gouvernement fédéral et États fédérés --- Relations gouvernement fédéral-États fédérés --- Relations États fédérés-gouvernement fédéral --- Système fédéral --- État fédéral --- États fédérés et gouvernement fédéral --- Federal government. --- #SBIB:328H31 --- #SBIB:324H40 --- #SBIB:HIVA --- Instellingen en beleid: VSA / USA --- Politieke structuren: algemeen --- States' rights (American politics) --- Powers, Division of --- Provincial-federal relations --- State-federal relations --- Political science --- Central-local government relations --- Decentralization in government --- Law and legislation --- Federal government - United States --- United States of America