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

Wilfrid Azan ()

Comptabilité - Contrôle - Audit, 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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