relationships between economic coverage and accounting, questioning specifically on the possible effects of changes, in accounting … regulations in terms of coverage, on practices. In the first part, the perspective of the accounting for hedging risk according to … their accounting representations. It will lead to a second part to put and test the hypothesis of a possible change of …

. ---- The present article demonstrates that the accounting method used in the agribusiness and agricultural it is well I specify … costs of the seasonal production it is to evidence the accounting treatment given to the agribusiness due to the … your accounting particularities. Theoretical concepts will be approached and elaborated an example of the agribusiness with …

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 …

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and …

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 …