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Perspectives pour la recherche sur les déterminants de l'offre d'information des entreprises

Author

Listed:
  • Céline Michaïlesco

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

Abstract

La recherche sur les déterminants de l'offre d'information des entreprises souffre de nombreuses limites inhérentes aux méthodes quantitatives utilisées qui répondent à une problématique positiviste. La validation statistique traditionnelle des déterminants simplifie le processus de communication sous-jacent et sa dynamique. S'attacher à l'étude de ce processus en adoptant une approche intégrée offre l'opportunité d'aborder d'autres questionnements concernant la communication comptable. Ce qui ouvre à de nouvelles démarches méthodologiques riches de perspectives

Suggested Citation

  • Céline Michaïlesco, 2000. "Perspectives pour la recherche sur les déterminants de l'offre d'information des entreprises," Post-Print halshs-00540575, HAL.
    • Handle: RePEc:hal:journl:halshs-00540575
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00540575
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    File URL: https://shs.hal.science/halshs-00540575/document
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    Cited by:

    1. Muriel Perez & Sylvie Chalayer-Rouchon & Christine Teyssier, 2005. "Une Approche Sociopolitique Et Psychocognitive Des Outils De Gestion Comptables Et Financiers," Post-Print halshs-00581260, HAL.

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