VERS UNE ETUDE DU DEPLOIEMENT TECHNIQUE DE LA DOUBLE NORMALISATION COMPTABLE: QUELQUES ELEMENTS DE REFLEXION

Stéphane Lefrancq ()
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Stéphane Lefrancq: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Although rarely dealt with by the French accounting research, the accounting information system offers an opportunity to gain understanding of accounting in action, as advocated for by Anthony Hopwood. After an analysis of existing French research, this article attempts to introduce an analysis of AIS' structure adopted for the introduction of the IFRS.

Keywords: Accounting information system; IFRS; Système d'information comptable; normes IFRS (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459486v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00459486

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