KOTT, Sébastien
Le personnel du ministère des finances sous la IVe République - le cas des contrôleurs des dépenses engagées - Paris : ENA, 2003
With the decree of 23 January 1956, Controllers of Expenditure Commitments, whose functions had been clearly established since 1922, became Financial Controllers. In fact, this seemingly banal name change reflected a speeding up in the modernisation both of public finances and of the administration as a whole during the 50s. The change in title and the establishment of a corps of financial controllers put emphasis on the functions of analysis, advice and specialised knowlege, in contrast with the previous concept of control in terms of law and accounting
Le personnel du ministère des finances sous la IVe République - le cas des contrôleurs des dépenses engagées - Paris : ENA, 2003
With the decree of 23 January 1956, Controllers of Expenditure Commitments, whose functions had been clearly established since 1922, became Financial Controllers. In fact, this seemingly banal name change reflected a speeding up in the modernisation both of public finances and of the administration as a whole during the 50s. The change in title and the establishment of a corps of financial controllers put emphasis on the functions of analysis, advice and specialised knowlege, in contrast with the previous concept of control in terms of law and accounting
