Skip to Main content Skip to Navigation
Conference papers

VERS UNE ETUDE DU DEPLOIEMENT TECHNIQUE DE LA DOUBLE NORMALISATION COMPTABLE : QUELQUES ELEMENTS DE REFLEXION

Abstract : Although rarely dealt with by the French accounting research, the accounting information system offers an opportunity to gain understanding of accounting in action, as advocated for by Anthony Hopwood. After an analysis of existing French research, this article attempts to introduce an analysis of AIS' structure adopted for the introduction of the IFRS.
Document type :
Conference papers
Complete list of metadata

Cited literature [17 references]  Display  Hide  Download

https://halshs.archives-ouvertes.fr/halshs-00459486
Contributor : Actes Congres Afc Connect in order to contact the contributor
Submitted on : Wednesday, February 24, 2010 - 10:41:13 AM
Last modification on : Wednesday, November 17, 2021 - 12:27:10 PM
Long-term archiving on: : Friday, June 18, 2010 - 9:51:31 PM

File

p114.pdf
Files produced by the author(s)

Identifiers

  • HAL Id : halshs-00459486, version 1

Collections

Citation

Stéphane Lefrancq. VERS UNE ETUDE DU DEPLOIEMENT TECHNIQUE DE LA DOUBLE NORMALISATION COMPTABLE : QUELQUES ELEMENTS DE REFLEXION. La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM. ⟨halshs-00459486⟩

Share

Metrics

Record views

309

Files downloads

428