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La visée externe et interne des dispositifs d' accountability . Une étude de cas

Author

Listed:
  • Hervé Dumez
  • Élodie Gigout
  • Benoît Journé

Abstract

Firms can hardly put their practices in perfect harmony with their speeches, and cannot communicate on everything they do. Consequently, they are regularly placed in a position of having to be accountable. The case study shows how a device to give account is set, how it articulates internal purposes (management improvements) and external ones (providing information to the public and authorities) and how, if it is intended to last, it must find a balance between continuity and change, problems moving over time (some being fixed, new ones appearing).

Suggested Citation

  • Hervé Dumez & Élodie Gigout & Benoît Journé, 2013. "La visée externe et interne des dispositifs d' accountability . Une étude de cas," Revue française de gestion, Lavoisier, vol. 0(8), pages 171-180.
    • Handle: RePEc:cai:rfglav:rfg_237_0171
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    Cited by:

    1. Alim OUSMANOU, 2020. "Système Comptable OHADA face aux défis de la finance verte," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 11(1), pages 139-150, June.
    2. Alexis Ngantchou, 2015. "Rendre Compte De L’Engagement Social Et Environnemental De L’Entreprise Par Les Comptes: Contribution Pour Un Cadre Conceptuel De Comptabilite Sociale Et Environnementale," Post-Print hal-01188842, HAL.
    3. Alim OUSMANOU, 2020. "Le Système Comptable OHADA face aux défis de la finance verte," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 11(1), pages 139-150, June.

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