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40 ans de recherche en harmonisation comptable internationale

Author

Listed:
  • Elena Barbu

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

Abstract

L'objectif de cette recherche est d'analyser les études portant sur l'harmonisation comptable internationale, parues dans les revues académiques anglophones, afin de proposer une classification pour la période allant des années 60 à nos jours. L'exhaustivité dans l'analyse des études sur ce sujet, ainsi que l'adoption d'une démarche historique pour proposer une classification des axes de recherche rencontrés sont les deux principales contributions de cet article.

Suggested Citation

  • Elena Barbu, 2004. "40 ans de recherche en harmonisation comptable internationale," Post-Print halshs-00592767, HAL.
    • Handle: RePEc:hal:journl:halshs-00592767
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00592767
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    File URL: https://shs.hal.science/halshs-00592767/document
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    Cited by:

    1. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    2. repec:dau:papers:123456789/2091 is not listed on IDEAS

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