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Mesurer la compétitivité des exploitations agricoles familiales en transition vers l'agro-écologie : un état des lieux des problématiques comptables

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  • Yulia Altukhova-Nys

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Jean-Marc Bascourret

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Jean-Francis Ory

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Jean-Luc Petitjean

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

Abstract

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Suggested Citation

  • Yulia Altukhova-Nys & Jean-Marc Bascourret & Jean-Francis Ory & Jean-Luc Petitjean, 2017. "Mesurer la compétitivité des exploitations agricoles familiales en transition vers l'agro-écologie : un état des lieux des problématiques comptables," Post-Print hal-02053018, HAL.
    • Handle: RePEc:hal:journl:hal-02053018
    Note: View the original document on HAL open archive server: https://hal.univ-reims.fr/hal-02053018
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    References listed on IDEAS

    as
    1. 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.
    2. Altukhova, Yulia, 2013. "Comptabilité agricole et développement durable : étude comparative de la Russie et de la France," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11828 edited by Richard, Jacques.
    3. Martin Bennett & Stefan Schaltegger & Dimitar Zvezdov, 2011. "Environmental Management Accounting," Palgrave Macmillan Books, in: Magdy G. Abdel-Kader (ed.), Review of Management Accounting Research, chapter 3, pages 53-84, Palgrave Macmillan.
    4. Franck-Dominique Vivien, 2003. "Rencontre du troisième type... d'écosystème ou quand l'écologie devient industrielle," Innovations, De Boeck Université, vol. 18(2), pages 43-57.
    5. Nicolas Antheaume, 2013. "Le contrôle de gestion environnemental. État des lieux, état de l'art," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 19(3), pages 9-34.
    6. Hani, Fritz & Braga, Francesco S. & Stampfli, Andreas & Keller, Thomas & Fischer, Matthew & Porsche, Hans, 2003. "RISE, a Tool for Holistic Sustainability Assessment at the Farm Level," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 6(4), pages 1-13.
    7. Alexandre Rambaud & Jacques Richard, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," Post-Print hal-01253476, HAL.
    8. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
    9. Van Passel, Steven & Nevens, Frank & Mathijs, Erik & Van Huylenbroeck, Guido, 2007. "Measuring farm sustainability and explaining differences in sustainable efficiency," Ecological Economics, Elsevier, vol. 62(1), pages 149-161, April.
    10. J. Brassier & E. Chia & E. Marshall & M. Petit, 1991. "Gestion de l'exploitation agricole familiale et pratiques des agriculteurs: Vers une nouvelle théorie de la gestion," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 39(2), pages 119-135, July.
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    Keywords

    comptabilité; exploitation agricole; agro-écologie;
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