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Évolution des systèmes comptables, contrôle externe et réseaux de culture : (KonTraG) et (NRE)

Author

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  • Wilfrid Azan

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne, BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique)

Abstract

The evolution of the accounting systems has beenmodelized. The testing of the accounting evolution fitting to the environment and to the global risk does not occur so frequently. The German KontraG or the law about transparency gives the occasion to assess the pertinence of the models of evolution. It is the matter of this article.

Suggested Citation

  • Wilfrid Azan, 2002. "Évolution des systèmes comptables, contrôle externe et réseaux de culture : (KonTraG) et (NRE)," Post-Print hal-04005212, HAL.
    • Handle: RePEc:hal:journl:hal-04005212
    DOI: 10.3917/cca.082.0029
    as

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