Reddition des comptes, réduction des comptes, réédition des comptes: Les termes du débat

Name: Reddition des comptes, réduction des comptes, réédition des comptes: Les termes du débat
Brand: Harmattan Senegal
SKU: 9782336602073
Price: 1293.0 INR
Availability: InStock

by Boubacar Demba Ba

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ISBN13: 9782336602073
Binding: Paperback
Subject: N/A
Publisher: Harmattan Senegal
Publisher Imprint: Harmattan Senegal
Publication Date: June 4, 2026
Pages: 138
Original Price: USD 18.58
Language: French
Edition: N/A
Item Weight: 164 grams
BISAC Subject(s): General

About The Book

Depuis septembre 2024, la notion de reddition des comptes s'est impos�e au coeur du d�bat public au S�n�gal. Pourtant, derri�re cette expression largement m�diatis�e se cachent des r�alit�s multiples, souvent confondues.
Cet ouvrage propose une analyse rigoureuse et p�dagogique des notions de reddition des comptes, de r�duction des comptes et de r��dition des comptes, tout en clarifiant leurs fondements juridiques, comptables et manag�riaux.
S'appuyant sur les textes de droit public et priv�, les normes de gestion financi�re et l'actualit� r�cente issue de la troisi�me alternance politique, l'auteur distingue la reddition des comptes au sens technique - exigence l�gale et r�glementaire - de celle qui est �voqu�e dans le d�bat public et qui est cons�cutive � des irr�gularit�s et � une d�gradation des finances publiques. Il montre comment les actes de mauvaise gouvernance conduisent � une r�duction des comptes, rendant n�cessaire leur r�vision et leur r��dition pour r�tablir l'image fid�le des finances de l'�tat.
� la crois�e de l'analyse juridique, financi�re et institutionnelle, ce livre �claire un enjeu central de la gouvernance moderne: la transparence, la responsabilit� et la restauration durable de la confiance publique. Un ouvrage de r�f�rence pour les d�cideurs, gestionnaires, juristes, �tudiants et citoyens soucieux de comprendre les m�canismes profonds de la gestion des finances publiques.

About The Author

Ba, Boubacar Demba: - Boubacar Demba BA est docteur en droit de l'Université de Bordeaux (ex Montesquieu-Bordeaux IV) et de l'Université Cheikh Anta Diop de Dakar (UCAD). Il est un spécialiste des finances et de la gestion publiques, ainsi que de la réforme de l'État, ayant mené ses recherches doctorales au sein du CREDILA (Centre de Recherche, d'Étude et de Documentation sur les Institutions et les Législations africaines) de l'UCAD et du CERDARE (Centre d'Étude et de Recherche sur le Droit administratif et la Réforme de l'État) de Bordeaux. Il est aussi un haut cadre du Ministère des Finances et du Budget du Sénégal, ayant suivi, respectivement, les formations de Contrôleur du Trésor et 'Inspecteur des Impôts et des Domaines. Enfin, Docteur BA enseigne depuis une dizaine d'années la fiscalité et les Systèmes de contrôle des finances publiques dans des écoles et instituts supérieurs du Sénégal.

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