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Systèmes comptables, évolution et déterminants :le renforcement du contrôle externe par le biais de la KontraG

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  • Wilfrid Azan

    (GRAICO - Groupe de recherche sur l'apprentissage, l'innovation et la connaissance dans les organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar)

Abstract

The evolution of the accounting systems is a great cross-cultural matter (for example Doupnik and Salter's model). The German (KonTraG) or the French (NRE) evidenced a radical evolution of the accounting systems and specially of the external control However, cultural models do not answer to a few questions. Why do this systems have to import «foreign models» and how do we implement them? This article explores the contribution of the networks theory. It analyses the compatibility of standards and the propagation of norms

Suggested Citation

  • Wilfrid Azan, 2000. "Systèmes comptables, évolution et déterminants :le renforcement du contrôle externe par le biais de la KontraG," Post-Print hal-01571552, HAL.
    • Handle: RePEc:hal:journl:hal-01571552
    Note: View the original document on HAL open archive server: https://hal.science/hal-01571552
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