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Mutations comptables dans l'entreprise moderne

Author

Listed:
  • Alexandru Tugui

    (CeSINCON - Université de Roumanie)

  • Iuliana Tugui

    (CeSINCON - Université de Roumanie)

Abstract

Par cette étude, nous nous proposons à analyser les principales mutations comptables dans l'entreprise moderne du XXIème siècle, la bénéficiaire des réalisations dans le plan des technologies informationnelles et de communications. Nous discuterons les caractéristiques de l'entreprise moderne, mutations qui regardent l'entreprise moderne dans la société future de la connaissance, les principales critiques portées à la comptabilité comme système, l'assimilation des nouvelles formes de travail et des activités au niveau comptable, ce que présuppose au niveau comptable la virtualité d'une entreprise, virtualité versus traditionalisme comptable et les caractéristiques de la future comptabilité.

Suggested Citation

  • Alexandru Tugui & Iuliana Tugui, 2004. "Mutations comptables dans l'entreprise moderne," Post-Print halshs-00594085, HAL.
    • Handle: RePEc:hal:journl:halshs-00594085
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594085
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