Le modèle comptable face aux mutations organisationnelles

Marc Amblard ()
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Marc Amblard: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris

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Abstract: In-house organizational mutations have "engendered" such situations as traditional accounting can no longer assess.The entity boundaries under study, while increasingly inconstant and to a large extent permeable, turn out to be less and less perceptible. From then on, the actual accountancy system products a maimed representation.

Keywords: Entity; Networks; boundaries; Entité comptable; Réseaux; Frontières (search for similar items in EconPapers)
Date: 1999-09
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Published in La Revue du Financier, 1999, 121, pp.23-37

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