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Le Changement Organisationnel Des Cabinets Comptables Liberaux Induit Par Les Evolutions Du Referentiel Comptable

Author

Listed:
  • Christian Prat Dit Hauret

    (CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

  • Jocelyn Husser

    (CREFF - Université Montesquieu - Bordeaux 4)

Abstract

1er Janvier 2005 : A partir de cette date, les sociétés cotées en Europe et établissant des comptes consolidés ont l'obligation d'adopter le référentiel IFRS (International Financial Reporting Standards). Quant aux entités économiques non cotées, elles appliqueront pour les exercices comptables ouverts à partir du 1 Janvier 2005 deux nouveaux règlements comptables. L'introduction du référentiel IFRS entraîne de profonds changements organisationnels au sein des cabinets comptables et auprès des associés et collaborateurs. L'objet de cette communication est de présenter une grille de lecture issue de la théorie des conventions permettant d'étudier les incertitudes créées auprès des associés des cabinets comptables libéraux et d'analyser les modalités de résolution de l'incertitude créée.

Suggested Citation

  • Christian Prat Dit Hauret & Jocelyn Husser, 2006. "Le Changement Organisationnel Des Cabinets Comptables Liberaux Induit Par Les Evolutions Du Referentiel Comptable," Post-Print halshs-00558245, HAL.
    • Handle: RePEc:hal:journl:halshs-00558245
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558245
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    References listed on IDEAS

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