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The purpose of this paper is to show the possible contributions of the history to management. In a first part, through imaginary dialogue founded on the respective works of two historians, the points of cohesion, discussion and rupture are exposed which characterize the epistemological and...
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structure of the accounting research. …
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accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …
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French accounting values, accounting and reporting system characteristics and the nature of corporate owners and …
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Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature …, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … answered through the example of research into linkages between accounting and religion. Adopting an actor-network theory (ANT …
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La plupart des entreprises bouclent leurs comptes annuels le 31 décembre. Les travaux nécessaires pour les vérifier et les mettre en forme reportent leur publication vers février-mars. La saison des comptes bat donc son plein actuellement. Elle mobilise tous les professionnels du chiffre...
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