Du contrôle des risques d'asymétrie informationnelle en Comptabilité d'engagements: que nous enseigne le principe de la "partie double"

Emmanuel Okamba ()
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Emmanuel Okamba: IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12

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Abstract: The universe to two dimensions of commitment accounting is governed by information asymmetry. This asymmetry is controlled by the principle of double entry which ensures the control of operational risk and counterparty by traceability, systemic risk or position of the accounting and financial statements of causality, and partnership risk the quality of Information sent to stakeholders to meet their usefulness. If the rule of traceability has been important normative research that confirms the relevance of the accounting mechanics and make the accounting, technical management, causality that makes accounting a management science, is a fundamental axiom whose exploration by a positivist approach sheds new light on the control of risks associated with information asymmetry in Accounting. It formalises the fundamental equation of Accounting confirming the scientific status of Accounting as a science and a management technic.

Keywords: Fundamental equation of accounting; causality; traceability; double entry; operational risk; systemic risk; causalité; Equation fondamentale de la comptabilité; traçabilité; risque opérationnel; partie double; risque systémique (search for similar items in EconPapers)
Date: 2017
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01534471v1
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Published in Marché et Organisations, 2017, 29, pp.99 - 99. ⟨10.3917/maorg.029.0099⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01534471

DOI: 10.3917/maorg.029.0099

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