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Quelles Perspectives Pour La Recherche En Comptabilite Et En Finance Dans Les Entreprises Evoluant Dans Le Secteur Vitivinicole En France ?

Author

Listed:
  • Henri Koulayom

    (CEREBEM - Centre de recherche de Bordeaux Ecole de Management)

  • Borislav Chopov

    (CEREBEM - Centre de recherche de Bordeaux Ecole de Management)

Abstract

Considérant les secteurs économiques couvrant la filière du vin, ce papier cherche a mettre en évidence la logique des travaux de recherche ayant pour but de développer des connaissances théoriques et pratiques des producteurs et des négociants en vins dans les domaines de la comptabilité et de la finance. Pour ce faire, un recensement des grandes problématiques et un bilan des principales publications est fait au travers de différentes sources bibliographiques en les décomposant suivant les grands paradigmes de recherche en comptabilité et en finance. En tout état de cause, les trouvailles impliquent d'appliquer aux entreprises de cette filière des outils et méthodes comptables et financières renouvelés et d'envisager un programme de recherche cohérent et spécifique.

Suggested Citation

  • Henri Koulayom & Borislav Chopov, 2007. "Quelles Perspectives Pour La Recherche En Comptabilite Et En Finance Dans Les Entreprises Evoluant Dans Le Secteur Vitivinicole En France ?," Working Papers hal-01147878, HAL.
    • Handle: RePEc:hal:wpaper:hal-01147878
    Note: View the original document on HAL open archive server: https://auf.hal.science/hal-01147878
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    Cited by:

    1. Carole Maurel & Françoise Pierrot & Foued Cheriet & Paul Amadieu, 2019. "Inventories in the wine industry: From sector and financial determinants to strategic behaviors," Post-Print hal-02789122, HAL.

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