Systèmes comptables, évolution et déterminants:le renforcement du contrôle externe par le biais de la KontraG

Wilfrid Azan

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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 norms

Keywords: contrôle externe; Système comptable; ERP; propagation; diffusion; norms; KonTraG (search for similar items in EconPapers)
Date: 2000
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Published in Vingt-et-unième congrès de l'AFC, Université d'Angers, 2000, Angers, France

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