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Les multiples frontières de l'entité comptable

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

La comptabilité a pour fonction de produire la représentation chiffrée d'une entité préalablement définie. Celle-ci semble s'imposer à l'évidence comme si tous les observateurs s'accordaient sur une perception identique. Pourtant, une réflexion nous amène à constater que les contours de l'entité comptable peuvent différer selon les intentions et les besoins qui guident le regard qu'on lui porte. Dès lors, le décalage entre les frontières perçues et les frontières convenues du modèle comptable engendre inévitablement un certain nombre de dysfonctionnements.

Suggested Citation

  • Marc Amblard, 2000. "Les multiples frontières de l'entité comptable," Post-Print halshs-00267024, HAL.
    • Handle: RePEc:hal:journl:halshs-00267024
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00267024
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    File URL: https://shs.hal.science/halshs-00267024/document
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    Cited by:

    1. Marc Amblard & Corinne Eyraud, 2008. "La réforme des entreprises d'État chinoises, une entrée par la comptabilité : 1993-2001," Post-Print halshs-00377468, HAL.

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