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

Wilfrid Azan

ACCRA, 2002, vol. 8, issue 2, 29-50

Abstract: The evolution of the accounting systems is a great cross-cultural matter (for example Doupnik and Salter?s model). The German (KonTraG) or the French (NRE) evidenced a radical evolution of the accounting systems and specially of the external control However, cultural models do not answer to a few questions. Why do this systems have to import « foreign models » and how do we implement them ? This article explores the contribution of the networks theory. It analyses the compatibility of standards and the propagation of business solutions, international standards or indicators engineered in different cultures in a network facing systemic risks. It proposes the concept of« network of cultures ».

Keywords: management control; cross cultural; accounting change; network; business solutions; accounting standards; accounting systems; systemic risk (search for similar items in EconPapers)
Date: 2002
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Working Paper: Évolution des systèmes comptables, contrôle externe et réseaux de culture: (KonTraG) et (NRE) (2002)
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