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Une approche de l'analyse financière qui aborde la démarche générale, les principaux outils utilisés, les problématiques propres aux états financiers des groupes et le référentiel international, les techniques de consolidation des comptes et les conséquences des IFRS (International...
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., 1980). But, there are remarkably fewer studies that investigate the manager’s perceptions of the importance of each role …, we undertake a discussion of the management accounting’s functions for managers as detailed in management accounting … second. The second part of this research suggests that management accounting would be perceived by the managers of large …
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,500 company managers questioned over a five-year period between 2001 and 2005. The results indicate that substitution of face …
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