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The present paper starts from the classic rule of the Fiscal Code, according to which the delivery operation is the transferring of the right to dispose as a real proprietor. In fact, the transmission of the goods from the seller to the buyer has as a dir
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fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol …
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Les chercheurs en gestion ou en histoire de la gestion sont parfois confrontés à des ouvrages qui connaissent un grand succès alors que leur intérêt paraît limité. Cet article essaie de comprendre les raisons de tels succès. Nous avons pour cela travaillé sur un exemple historique...
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impacts on firms:1) they have eliminated the old accounting model that information and knowledge is expensive ; 2) they have …
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