Regard sur l'organisation des systèmes comptables des grandes entreprises en France

Éric Tort

ACCRA, 2000, vol. 6, issue 1, 59-84

Abstract: This article points out the main problems connected with the organization of accounting system. On the basis of a french survey, the put pose is first to examine computerization level and administrative decentralization with regard to accounting system. Besides, the study confirms that the renewal in management accounting system strongly appears through the practices based upon Economic Value Added (EVA), Activity Based Costing (ABC) or Enterprise Ressource Planning (ERP). Furthermore, this study takes into account the viewpoint of users as well as the influence of controllers and auditors on accounting system.

Keywords: accounting system; financial information; management accounting; financial accounting (search for similar items in EconPapers)
Date: 2000
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