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Systèmes comptables, évolution et déterminants :le renforcement du contrôle externe en Allemagne par le biais de la KontraG

Author

Listed:
  • Wilfrid Azan

    (CESAG - Centre d'études des sciences appliquées à la gestion)

Abstract

L'évolution des systèmes comptables a certes été formalisé. Malheureusement l'observation de l'adaptation de ces systèmes à l'environnement et au risque n'est guère courante. La KontraG allemande ou loi sur la transparence donne l'occasion de mesurer la pertinence de ces formalisations et de les compléter ; c'est l'objet de cet article.

Suggested Citation

  • Wilfrid Azan, 2000. "Systèmes comptables, évolution et déterminants :le renforcement du contrôle externe en Allemagne par le biais de la KontraG," Post-Print halshs-00587423, HAL.
    • Handle: RePEc:hal:journl:halshs-00587423
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587423
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