Complexité organisationnelle: l'entité face aux transformations des responsabilités

Véronique Darmendrail
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Véronique Darmendrail: Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: Faced with the development of business models that rely on legal or accounting evasion, or off-balance strategies, the legal and accounting sciences are in difficulty. A better consideration of the interaction between legal and social responsibilities by the accounting model could be potentially developed. This deals with the problem of the boundary line of the scope, as well as the control and intelligibility of the information given, on what could constitute an expansion of liabilities. We aim to summarize the literature on the definitions of the entity's scope in economic, legal and management sciences to highlight the need for a coherent evolution of the law and the accounting model.

Keywords: legal responsibilities; CSR; boundaries; scope; entity; entité; responsabilité juridique; RSE; frontières; périmètre (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc and nep-hpe
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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