Les transformations des SIC en France. Une vue d'ensemble

Éric Tort

Revue française de gestion, 2006, vol. n° 168-169, issue 9, 303-319

Abstract: Based upon quantitative surveys, the author studies the global evolution in accounting organization of French companies in a financial context affected during this last decade by substantial normative and technological changes. The results give five major tendancies of the evolution in practices regarding financial and management accounting and budget.

Date: 2006
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