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De Nouvelles Approches Pour Les Outils Comptables Et Financiers : Un Cadre D'Hypotheses

Author

Listed:
  • Muriel Perez

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne)

  • Sylvie Chalayer-Rouchon

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne)

  • Christine Teyssier

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne)

Abstract

Les outils comptables et financiers sont généralement abordés à travers une vision rationnelle qui ne permet pas de prendre conscience des éléments venant agir sur l'outil tels que les objectifs qui lui sont assignés ou la relation à l'acteur. L'article pose une grille de lecture reprenant deux niveaux d'appropriation des outils : socio-politique et psycho-cognitif dans l'optique de poser un cadre d'hypothèses préalable à une étude terrain.

Suggested Citation

  • Muriel Perez & Sylvie Chalayer-Rouchon & Christine Teyssier, 2005. "De Nouvelles Approches Pour Les Outils Comptables Et Financiers : Un Cadre D'Hypotheses," Post-Print halshs-00522143, HAL.
    • Handle: RePEc:hal:journl:halshs-00522143
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522143
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    References listed on IDEAS

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    1. Graham, John R. & Harvey, Campbell R., 2001. "The theory and practice of corporate finance: evidence from the field," Journal of Financial Economics, Elsevier, vol. 60(2-3), pages 187-243, May.
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