Contrôle du périmètre et périmètre de contrôle

François Meyssonnier () and Frédéric Pourtier ()
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François Meyssonnier: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Frédéric Pourtier: CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4

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Abstract: The historic process of progressive normalization of external and internal company borders is studied. Company contemporary scope of control extension over their environment beyond the consolidation perimeter is highlighted. An "influence area" is identified and the nature of the new accounting information which should be supplied by companies is discussed.

Keywords: COMPANY CONSOLIDATION; BUSINESS UNITS; SEGMENT REPORTING; CORPORATE SOCIAL RESPONSIBILITY.; : SCOPE OF CONTROL; PERIMETRE DE CONTROLE; CONSOLIDATION DES GROUPES; CENTRES DE RESPONSABILITE; INFORMATION SECTORIELLE; RESPONSABILITE SOCIETALE DE L'ENTREPRISE. (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00690972
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00690972

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