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L’invention de la gestion des finances publiques : Du contrôle de la dépense à la gestion des services publics (1914-1967)

Abstract : The Invention of Public Finance Management: From Expenditure Control to Public Service Management (1914–1967, volume I Philippe Bezes, Florence Descamps, Sébastien Kott, Lucile Tallineau (dir.) This work analyses the increasing importance of controls, as well as effectiveness and productivity in the management of public finances between 1914 and 1967. Using a unique political-administrative micro-chronology, it studies the development of expenditure control techniques on the one hand, and management tools on the other hand. The liberal State – shaken by two wars and an unprecedented economic crisis, and mobilised in 1945 for the reconstruction of France after several changes in regime – was obliged to rethink the management of its finances. This work describes the efforts to introduce a rationalised system of expenditure control prior to 1945, and then, following the Liberation, the emergence of management tools for measuring the efficiency and results of public service actions. It analyses how the public finance system found itself caught between a legal rationale that deployed its full potential, and a management rationale that was in the process of drawing up its initial concepts and tools. Both approaches found themselves in competition with macroeconomics. The volume thus offers a new look at the intersecting influences between public and private sectors. Offering a broad sweep of stakeholders, institutions, techniques and skills at the heart of the "financial system" between 1914 and 1967, this second volume is the continuation of a history of "public finance governance".
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Philippe Bezes, Florence Descamps, Sébastien Kott‎, Lucile Tallineau‎. L’invention de la gestion des finances publiques : Du contrôle de la dépense à la gestion des services publics (1914-1967). Philippe Bezes; Florence Descamps‎; Sébastien Kott‎; Lucile Tallineau‎. Comité pour l'histoire économique et financière de la France, pp.675, 2013. ⟨hal-01496745⟩

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