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L'impasse des comptabilités publique et privée: rendre visible les "biens communs"

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  • Sylvie Rascol-Boutard

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Ariel Eggrikx

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Pascale Amans

    (IUT Paul Sabatier - Institut Universitaire de Technologie - Paul Sabatier - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse, LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

Abstract

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Suggested Citation

  • Sylvie Rascol-Boutard & Ariel Eggrikx & Pascale Amans, 2018. "L'impasse des comptabilités publique et privée: rendre visible les "biens communs"," Post-Print hal-02289782, HAL.
    • Handle: RePEc:hal:journl:hal-02289782
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-02289782v1
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    File URL: https://hal.umontpellier.fr/hal-02289782v1/document
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/1858 is not listed on IDEAS
    2. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    3. 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.
    4. Eric Neumayer, 2013. "Weak versus Strong Sustainability," Books, Edward Elgar Publishing, number 14993.
    5. 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.
    6. Oulasvirta, Lasse, 2014. "The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 272-285.
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