Vingt ans de contestation du modèle comptable

Jean-Guy Degos and Didier Leclere

ACCRA, 1999, vol. 5, issue 3, 199-210

Abstract: The main accounting model based upon the double entry bookkeeping system appeared around the 13th-l4th centuries and spread worldwide until it became the reference. Today it is less efficient and should be replaced by something else, both in theoretical and practical terms. There have been several attempts in these directions. For the theoretical side, matrix accounting and theory of events have developed and for the practical side, several fields of research, such as Integrated systems of information and Bank accounting, have been explored Thanks to computing, the Accountants must reinvent new concepts if they do not want the frame (the data processing) to absorb the substance (the accounting job).

Keywords: double entry bookkeeping; matrix accounting; theory of events; conceptual framework (search for similar items in EconPapers)
Date: 1999
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