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Une Meilleure Connaissance De L'Environnement Comptable : Condition Sine Qua Non D'Une Meilleure Comprehension De L'Harmonisation Comptable Internationale

Author

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  • Elena Barbu

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

L'harmonisation comptable internationale (HCI) et l'environnement comptable se trouvent depuis une quarantaine d'années, dans un processus continu d'évolution et d'interaction. La connaissance de l'environnement comptable et de son évolution représente une condition sine qua non pour une meilleure compréhension du processus d'HCI et de ses enjeux. Notre étude vise d'abord à réaliser une présentation historique de l'ensemble des facteurs qui influencent les systèmes comptables et implicitement le processus d'HCI. Celle-ci nous permettra par la suite de mettre en avant des liaisons entre les événements économiques, financiers, culturels, législatifs, politiques... et l'évolution de l'HCI. Enfin nous proposerons deux modèles inductifs fondés sur ces interrelations, modèles qui faciliteront la compréhension des interactions entre l'environnement comptable et l'HCI.

Suggested Citation

  • Elena Barbu, 2005. "Une Meilleure Connaissance De L'Environnement Comptable : Condition Sine Qua Non D'Une Meilleure Comprehension De L'Harmonisation Comptable Internationale," Post-Print halshs-00581120, HAL.
    • Handle: RePEc:hal:journl:halshs-00581120
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581120
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    References listed on IDEAS

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