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Les fondements de la comptabilité (nouvelle édition)

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet essai de technologie comptable retrace l'évolution historique de la comptabilité, examine son rôle et les conditions de son insertion dans le capitalisme contemporain, questionne sa pratique normalisée et, plus généralement, son aptitude à produire , en conjonction avec l'audit externe, une représentation "vraie" de l'entreprise et de ses performances.

Suggested Citation

  • Bernard Colasse, 2012. "Les fondements de la comptabilité (nouvelle édition)," Post-Print halshs-00670110, HAL.
    • Handle: RePEc:hal:journl:halshs-00670110
    as

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    Citations

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    Cited by:

    1. Laurent Cabanes, 2014. "La Mise En Place De La Comptabilite Analytique Dans L’Administration Publique Centrale Française, Entre Utilite Et Obligation Legale. Le Cas Du Ministere De La Defense," Post-Print hal-01899113, HAL.
    2. Michel Baupin, 2015. "Quel domaine pour la comptabilité ? Une étude critique," Post-Print hal-01741849, HAL.
    3. Pascal Glemain, 2020. "The Financial Governance of Associations facing with the markets.Towards another accountability model [La gestion financière des associations face aux marchés. Pour une “autre” réddition comptable]," Post-Print hal-02922376, HAL.

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