L’évolution perpétuelle que connait la comptabilité publique en France notamment, avec l’intégration des règles comptables inspirées du droit privé, ne pourrait guère constituer un acte isolé. Elle est inscrite bien au contraire dans une démarche universelle menée par une volonté commune de rendre les états financiers des états et nations un vrai moyen d’aide à la prise de décision. Les normes comptables de l’état, qui sont inspirées du modèle privé, ont intégré le paysage comptable français et prennent de plus en plus de place en faisant reculer un modèle de comptabilité qui n’a pas subi de changements majeurs depuis son institution. Le droit public financier se trouve ainsi enrichi en matière comptable par de nouvelles dispositions depuis l’avènement de la LOLF en 2001. Désormais, il est prévu expressément que les comptes de l'état doivent être réguliers, sincères et donner une image fidèle de son patrimoine et de sa situation financière. Une disposition consacrée par la révision constitutionnelle du 23 juillet 2008. Par conséquent, cela n’est pas sans conséquences sur le droit et les pratiques budgétaire dans leur sens le plus large / The perpetual evolution of public accounts in France, particularly with the integration of accounting rules inspired by private law, could hardly be an isolated act. On the contrary, it is part of a universal approach driven by a common desire to make the financial statements of states and nations a real means of helping decision-making. State accounting standards, which are inspired by the private model, have become part of the French accounting landscape and are gaining more and more place by pushing back an accounting model that has not undergone major changes since its establishment. Public financial law is thus enriched in accounting matters by new provisions since the advent of the LOLF in 2001. From now on, it is expressly stipulated that the accounts of the state must be regular, sincere and give a faithful image of its heritage and its financial situation. A provision enshrined in the constitutional review of July 23, 2008. Therefore, this is not without consequences on the law and budgetary practices in their broadest sense

Résumé de la thèseCette recherche doctorale propose une analyse de l’impact des pratiques de mutualisation et de leur mise en œuvre sur la performance globale des organisations publiques. Cette recherche propose une définition des pratiques de mutualisation, en s’appuyant en particulier sur celles plus connues dans le privé comme la collaboration, le reengineering ou encore les fusions-acquisition. Elle s’appuie aussi sur la théorie des coûts de transaction et du changement organisationnel. D’autre part, l’analyse de la performance se fait à travers un prisme multidimensionnel que notre étude vient opérationnaliser. L’originalité de la recherche repose sur l’usage mixte d’une méthode quantitative, avec une enquête réalisée auprès des services départementaux d’incendie et de secours (SDIS) en France, et d’une méthode qualitative, à travers l’analyse approfondie d’une recherche-intervention de trois ans effectuée au sein d’un SDIS. Au global, les apports de la recherche apparaissent multiples. Tout d’abord, sur le plan théorique, il est notamment proposé un modèle novateur d’analyse de l’influence des pratiques de mutualisation et de leurs modalités de mise en œuvre sur les différentes dimensions de la performance publique locale. / This doctoral research is dedicated to the analysis of the impact of shared-resources mechanisms and their implementation on the global performance of public organizations. This research gives a proper definition to this mechanisms based on different concepts used for the private sector such as collaboration, reengineering or mergers and acquisitions. Moreover, this study is based on transaction cost theory and organizational changes. In addition, the analysis of performance that we propose uses a five dimension model that we were able to operationalize. The originality of the approach is linked to the use of both quantitative and qualitative analysis through a quantitative survey carried out in all Departmental Fire and Emergency Service in France, and, on the other and, a research-action led in one of them. The results of our research are numerous. The most important result is that the methodology of the implementation of shared resources mechanisms appears to be the most significant element which can create performance. Secondly, we propose a range of key success criteria of the methodology that can be used by manager in the public sector to run efficient shared-resources mechanisms.

The decades before the Scottish Reformation Parliament of 1560 witnessed the unprecedented use of a range of different media to disseminate the Protestant message and to shape beliefs and attitudes. By placing these works within their historical context, this thesis explores the ways in which various media – academic discourse, courtly entertainments, printed poetry, public performances, preaching and pedagogical tools – were employed by evangelical and Protestant reformers to persuade and/or educate different audiences within sixteenth-century Scottish society. The thematic approach examines not only how the reformist message was packaged, but how the movement itself and its persuasive agenda developed, revealing the ways in which it appealed to ever broader circles of Scottish society. In their efforts to bring about religious change, the reformers capitalised on a number of traditional media, while using different media to address different audiences. Hoping to initiate reform from within Church institutions, the reformers first addressed their appeals to the kingdom's educated elite. When their attempts at reasoned academic discourse met with resistance, they turned their attention to the monarch, James V, and the royal court. Reformers within the court utilised courtly entertainments intended to amuse the royal circle and to influence the young king to oversee the reformation of religion within his realm. When, following James's untimely death in 1542, the throne passed to his infant daughter, the reformers took advantage of the period of uncertainty that accompanied the minority. Through the relatively new technology of print, David Lindsay's poetry and English propaganda presented the reformist message to audiences beyond the kingdom's elite. Lindsay and other reformers also exploited the oral media of religious theatre in public spaces, while preaching was one of the most theologically significant, though under-researched, means of disseminating the reformist message. In addition to works intended to convert, the reformers also recognised the need for literature to edify the already converted. To this end, they produced pedagogical tools for use in individual and group devotions. Through the examination of these various media of persuasion, this study contributes to our understanding of the means by which reformed ideas were disseminated in Scotland, as well as the development of the reformist movement before 1560.