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Les transformations des SIC en France. Une vue d'ensemble

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  • Éric Tort

Abstract

Based upon quantitative surveys, the author studies the global evolution in accounting organization of French companies in a financial context affected during this last decade by substantial normative and technological changes. The results give five major tendancies of the evolution in practices regarding financial and management accounting and budget.

Suggested Citation

  • Éric Tort, 2006. "Les transformations des SIC en France. Une vue d'ensemble," Revue française de gestion, Lavoisier, vol. 0(9), pages 303-319.
    • Handle: RePEc:cai:rfglav:rfg_168_0303
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    Cited by:

    1. Jean-Paul Mereaux, 2012. "Proposition d'un cadre conceptuel acculturatif de l'analyse de l'intégration des systèmes comptables dans les fusions-acquisitions," Post-Print hal-00691165, HAL.
    2. Jean-Paul Mereaux, 2013. "Integration Des Systemes Comptables Dans Les Fusions-Acquisitions : Une Approche Typologique Acculturative," Post-Print hal-00996776, HAL.
    3. Jean-Paul Méreaux, 2011. "Les outils de gestion comptables et financiers groupe, facteur influençant l'intégration dans les fusions-acquisitions ?," Post-Print hal-00650552, HAL.

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