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La comptabilité †“une des plus belles inventions de l'hommeâ€

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  • R.J. CHAMBERS

Abstract

Résumé. La comptabilité peut rendre de grands services aux secteurs commercial et financier. Toutefois, on n'en connaîtra pleinement le pouvoir que lorsque ses éléments ne seront plus considérés séparément. Plusieurs personnes ont consacré leur temps à l'enseignement, à la pratique, à la recherche et à l'invention. Cependant le coût du temps et des efforts a été vain puisqu'il subsiste toujours des doutes, des différents et de la confusion. Une meilleure perspective à notre portée pointe à l'horizon. Si les praticiens, les chercheurs et les enseignants se concertaient pour reconnaître l'existence d'une ligne de pensée commune à tous selon laquelle certains objets se vendent et s'achètent, la comptabilité pourrait alors assumer le rôle auquel elle est destinée.

Suggested Citation

  • R.J. Chambers, 1984. "La comptabilité †“une des plus belles inventions de l'hommeâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 1(1), pages 23-46, September.
    • Handle: RePEc:wly:coacre:v:1:y:1984:i:1:p:23-46
    DOI: 10.1111/j.1911-3846.1984.tb00366.x
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