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Enseignement Et Management De L'Information : Le Cas De La Comptabilite Environnementale

Author

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  • Jean-Philippe Lafontaine

    (CERMAT - Centre d'Études et de Recherche en MAnagement de Touraine - Institut d'Administration des Entreprises (IAE) - Tours)

Abstract

Ce papier s'interroge sur l'opportunité de créer un enseignement en comptabilité environnementale (CE) et soutient la thèse selon laquelle un enseignement de ce type faciliterait la diffusion de la CE dans les organisations et le développement des systèmes de management environnemental (SME). Les caractéristiques spécifiques d'un cours en CE sont évoquées en dernière partie.

Suggested Citation

  • Jean-Philippe Lafontaine, 2002. "Enseignement Et Management De L'Information : Le Cas De La Comptabilite Environnementale," Post-Print halshs-00584486, HAL.
    • Handle: RePEc:hal:journl:halshs-00584486
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584486
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    File URL: https://shs.hal.science/halshs-00584486/document
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    References listed on IDEAS

    as
    1. Rubenstein, Daniel Blake, 1992. "Bridging the gap between green accounting and black ink," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 501-508, July.
    2. Larrinaga González, Carlos & Carrasco Fenech, Francisco & Correa Ruiz, Carmen & Caro González, Francisco Javier & Páez Sandubete, José María, 1999. "The role of environmental accounting in international change: an exploration of Spanish companies," DEE - Working Papers. Business Economics. WB 6434, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    3. Shields, David & Boer, Germain, 1997. "Research in Environmental accounting," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 117-123.
    4. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Alexis Ngantchou, 2015. "Rendre Compte De L’Engagement Social Et Environnemental De L’Entreprise Par Les Comptes: Contribution Pour Un Cadre Conceptuel De Comptabilite Sociale Et Environnementale," Post-Print hal-01188842, HAL.

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