published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge … structure of the accounting research. …

dégager une structure objective des connaissances de la recherche en « comptabilité, contrôle, audit ». … published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge … structure of the accounting research. …

published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge … structure of the accounting research. …

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 …

The evolution of Accounting during the transition to a market economy has demonstrated the existence of a special … methodology of gathering, processing and providing information related to modern Accounting, based on specific informational … system. Accounting may offer a model, as a means of expressing financial records and its economic activities. …