Évolution des systèmes comptables, contrôle externe et réseaux de culture: (KonTraG) et (NRE)

Wilfrid Azan

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Abstract: The evolution of the accounting systems has beenmodelized. The testing of the accounting evolution fitting to the environment and to the global risk does not occur so frequently. The German KontraG or the law about transparency gives the occasion to assess the pertinence of the models of evolution. It is the matter of this article.

Date: 2002
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2002, 8 (2), pp.29. ⟨10.3917/cca.082.0029⟩

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Journal Article: Évolution des systèmes comptables, contrôle externe et réseaux de culture: (KonTraG) et (NRE) (2002)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04005212

DOI: 10.3917/cca.082.0029

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