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Politique et comptabilité : quels liens pour quels enjeux ?

Author

Listed:
  • Madina Rival

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Olivier Vidal

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

À l'approche des élections présidentielles, les auteurs s'interrogent sur les liens qui existent entre comptabilité et politique. L'article pose des jalons pour développer une réflexion sur ce thème, et initie un questionnement qui s'adresse aux candidat(e)s à l'élection présidentielle.

Suggested Citation

  • Madina Rival & Olivier Vidal, 2012. "Politique et comptabilité : quels liens pour quels enjeux ?," Post-Print halshs-00709763, HAL.
    • Handle: RePEc:hal:journl:halshs-00709763
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00709763
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    References listed on IDEAS

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    1. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-02145364, HAL.
    2. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print hal-00481562, HAL.
    3. Botzem, Sebastian & Quack, Sigrid, 2009. "(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 988-998, November.
    4. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-00576949, HAL.
    5. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 153-175.
    6. repec:dau:papers:123456789/8901 is not listed on IDEAS
    7. repec:dau:papers:123456789/4417 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

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