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Le Systeme Comptable Malgache Entre Modele Anglo-Saxon Et Modele Continental

Author

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  • Djamel Khouatra

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

Abstract

Cette communication présente un cadre d'analyse sous forme de trois niveaux de modèles : les modèles de gouvernance de l'entreprise, les modèles de normalisation comptable et les modèles (ou systèmes) comptables. Un nouveau plan comptable malgache dit PCG 2005, applicable à partir du 1er janvier 2005, se substitue au plan comptable 1987

Suggested Citation

  • Djamel Khouatra, 2005. "Le Systeme Comptable Malgache Entre Modele Anglo-Saxon Et Modele Continental," Post-Print halshs-00581213, HAL.
    • Handle: RePEc:hal:journl:halshs-00581213
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581213
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    References listed on IDEAS

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    1. Jean-Marie Thiveaud, 1994. "De la gouvernance des grandes sociétés : Un incessant différend dans l'espace et le temps," Revue d'Économie Financière, Programme National Persée, vol. 31(4), pages 243-276.
    2. Christian Hoarau, 1995. "L'harmonisation comptable internationale. Vers la reconnaissance mutuelle normative ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 1(2), pages 75-88.
    3. Christian Hoarau, 1995. "L'harmonisation comptable internationale. Vers la reconnaissance mutuelle normative ?," ACCRA, Association francophone de comptabilité, vol. 1(2), pages 75-88.
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