a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to … changes in business accounting and reporting standards. Because this would imply significant changes in business information … agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from …

1/ Comparaison Coût moyen pondéré/Fifo/Lifo à taux d'inflation constant. Prise en compte de l'impôt sur les sociétés et …

Business activities play a major role in biodiversity loss and, as a result, firms are under increasing pressures from … stakeholders to reduce their negative impacts on living systems. In response, business attitudes, behaviors and strategies … regarding biodiversity are progressively changing, suggesting that interactions between business and biodiversity could go …

Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by … accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This … paper investigates how accounting choices meet the information needs of various stakeholders. Analyzing the R&D policy of …

demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with … business firm. This paper criticises two daydreams concerning the firm - as a 'black-box' or an 'owner-entrepreneur' - and … economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures …

fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol …

, in particular for intangible-intensive business models. However, this latter form of expertise is negatively related to …

This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century … framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years … present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of …

20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …. More exactly, what interests us is a double enrolment process. The business world promoters of budgetary control use the …