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Le modèle comptable face aux mutations organisationnelles

Author

Listed:
  • Marc Amblard

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris)

Abstract

In-house organizational mutations have "engendered" such situations as traditional accounting can no longer assess.The entity boundaries under study, while increasingly inconstant and to a large extent permeable, turn out to be less and less perceptible. From then on, the actual accountancy system products a maimed representation.

Suggested Citation

  • Marc Amblard, 1999. "Le modèle comptable face aux mutations organisationnelles," Post-Print halshs-00267019, HAL.
    • Handle: RePEc:hal:journl:halshs-00267019
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00267019
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