IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01534471.html
   My bibliography  Save this paper

Du contrôle des risques d'asymétrie informationnelle en Comptabilité d'engagements: que nous enseigne le principe de la "partie double"

Author

Listed:
  • Emmanuel Okamba

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

The universe to two dimensions of commitment accounting is governed by information asymmetry. This asymmetry is controlled by the principle of double entry which ensures the control of operational risk and counterparty by traceability, systemic risk or position of the accounting and financial statements of causality, and partnership risk the quality of Information sent to stakeholders to meet their usefulness. If the rule of traceability has been important normative research that confirms the relevance of the accounting mechanics and make the accounting, technical management, causality that makes accounting a management science, is a fundamental axiom whose exploration by a positivist approach sheds new light on the control of risks associated with information asymmetry in Accounting. It formalises the fundamental equation of Accounting confirming the scientific status of Accounting as a science and a management technic.

Suggested Citation

  • Emmanuel Okamba, 2017. "Du contrôle des risques d'asymétrie informationnelle en Comptabilité d'engagements: que nous enseigne le principe de la "partie double"," Post-Print hal-01534471, HAL.
    • Handle: RePEc:hal:journl:hal-01534471
    DOI: 10.3917/maorg.029.0099
    Note: View the original document on HAL open archive server: https://hal.science/hal-01534471
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01534471/document
    Download Restriction: no
    File URL: https://libkey.io/10.3917/maorg.029.0099?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Bernard Colasse, 1995. "A quoi sert la recherche comptable ?," Post-Print halshs-00665258, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:dau:papers:123456789/3334 is not listed on IDEAS
    2. Salma Damak Ayadi & Mohamed Faker Klibi, 2006. "Etat de l'art des recherches en sciences comptables en Tunisie," Post-Print halshs-00558453, HAL.
    3. Emmanuel Okamba, 2015. "Du contrôle des risques d'asymétrie informationnelle en Comptabilité d'engagements: que nous enseigne le principe de la «partie double?»," Post-Print hal-01370668, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01534471. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.