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Les fondements de la comptabilité

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet essai de technologie comptable retrace l'évolution historique de la comptabilité, examine son rôle et les conditions de son insertion dans le capitalisme contemporain, questionne sa pratique normalisée et, plus généralement, son aptitude à produire , en conjonction avec l'audit externe, une représentation "vraie" de l'entreprise et de ses performances.

Suggested Citation

  • Bernard Colasse, 2007. "Les fondements de la comptabilité," Post-Print halshs-00153514, HAL.
    • Handle: RePEc:hal:journl:halshs-00153514
    as

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    Citations

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    Cited by:

    1. Iulia Jianu & Roxana Ruiu & Ionel Jianu & Mihaita Ruiu, 2013. "The Value and the Evaluation Process in Accounting," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-15, December.
    2. Isabelle Fabioux, 2016. "Le processus de normalisation de l’audit : état de l’art et voies de recherches futures," Post-Print hal-01902563, HAL.
    3. Pierre Labardin & Mathieu Floquet, 2014. "Le prix de la valeur et la valeur du prix. Etude des modes de valorisation immobilière dans une grande faillite française (1977-1982)," Post-Print hal-01899221, HAL.
    4. Noël, Christine & Ayayi, Ayi Gavriel & Blum, Véronique, 2010. "The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 329-341.

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