Normes IFRS et PME: les limites d'un modèle comptable de l'organisation

Yvon Pesqueux ()
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Yvon Pesqueux: LIPSOR - Laboratoire d'Innovation, Prospective Stratégique et ORganisation - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: An accounting model of the organization is giving an organizational representation (among others). This text is built according to an organizational understanding of IFRS considered as being able to build an accounting model of the organization. After having defined what is an organizational model, this tex twill offer the outlines of an accounting model of the organization and it twill estimate how IFRS have contributed to such a model. Its limits will then be studied before a conclusion on small businesses considered as a ‘strange object' in Accounting science as well as in Organization science.

Keywords: Accounting science; Model; Organization; Small business; IFRS; PME; Modèle; Organisation; sciences comptables (search for similar items in EconPapers)
Date: 2008-09-19
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Published in 2° journée CNAM/IFRS, Sep 2008, Paris, France

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