Kott, Sébastien <br/><br/>
Uses and misuses of the public sector accounting 

 -  2023.<br/>							 
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<br/><br/> The enrichment of financial information from cash to accrual is a fait accompli. Public accounting now constitutes a policy for the supply of financial information. Through various studies and testimonies, we illustrate misuses, but we also show the existence of multiple uses attesting to the fact that the supply of information now meets a demand in the public sector. We also observe the importance of financial competence as a necessary condition for the rise of these different uses.