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L'intégration de la comptabilité financière et de la comptabilité de gestion au Royaume-Uni et en France: une contribution à la compréhension des relations entre dèveloppements théoriques et pratiques d'entreprises. / The integration of financial accounting and management accounting in the United Kingdom and in France: a contribution to the comprehension of the relationships between theoritical developments and practice

Author

Listed:
  • François Persiaux

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Joëlle Simonaud

    (UP2 - Université Panthéon-Assas)

Abstract

Cet article traite de l'intégration de la comptabilité financière et de la comptabilité de gestion au Royaume-Uni et en France

Suggested Citation

  • François Persiaux & Joëlle Simonaud, 1995. "L'intégration de la comptabilité financière et de la comptabilité de gestion au Royaume-Uni et en France: une contribution à la compréhension des relations entre dèveloppements théoriques et pratiques," Post-Print hal-00818526, HAL.
    • Handle: RePEc:hal:journl:hal-00818526
    Note: View the original document on HAL open archive server: https://hal.science/hal-00818526
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