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Une Synthèse De Dix Années D'Évolution De L'Organisation Comptable Des Sociétés Françaises (1994- 2004)

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  • Eric Tort

    (GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School)

Abstract

partir de deux enquêtes conduites par voie de questionnaires en 1994 et 2003, il s'agit ici d'étudier l'évolution de l'organisation comptable des entreprises françaises au cours des dix dernières années suite aux changements normatifs et aux progrès technologiques. Les réponses obtenues des directions comptables et financières indiquent des changements profonds dans l'évolution des pratiques comptables, analytiques et budgétaires.

Suggested Citation

  • Eric Tort, 2005. "Une Synthèse De Dix Années D'Évolution De L'Organisation Comptable Des Sociétés Françaises (1994- 2004)," Post-Print halshs-00581290, HAL.
    • Handle: RePEc:hal:journl:halshs-00581290
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581290
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    References listed on IDEAS

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    5. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
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