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Les techniques de comptabilité environnementale, entre innovations comptables et innovations managériales

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  • Jean-Philippe Lafontaine

Abstract

More and more firms are introducing natural environment in their management, this radically transforms tools, processes and practices. In the accounting field, a lot of research and experiments have been dedicated to the emergence of environmental accounting (EA). This article evaluates the nature of EA. Some say that EA can be considered as managerial innovation. However, interviews with accounting and environmental professionals seem to show that EA is not only the concern of accounting field and that is thus difficult to considerer entirely as an accounting innovation.

Suggested Citation

  • Jean-Philippe Lafontaine, 2003. "Les techniques de comptabilité environnementale, entre innovations comptables et innovations managériales," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 111-127.
    • Handle: RePEc:cai:accafc:cca_093_0111
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    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00769052, HAL.
    4. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00558066, HAL.
    5. Victor Munteanu & Alice Tinta, 2016. "Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(1), pages 11-24, March.
    6. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
    7. Annelise Couleau-Dupont, 2010. "Le processus d'appropriation du référentiel IAS/IFRS : Une analyse des pratiques organisationnelles," Post-Print hal-00477757, HAL.

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