Les principes et les règles comptables qui régissent l'élaboration et la présentation des états financiers d'une entreprise (ou d'un groupe) ont pour objet de réduire l'incertitude et l'imprécision qui affectent la mesure du résultat et de la situation financière. Les managers disposent...

How is social accounting produced and how accountable are corporations for their social responsibility ? This paper develops a performative compromise framework for studying how theories and ideologies, the actors who create or mobilize them, and their instrumentation, interact together to...

In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved...

Following Colbert's Ordonnance of 1673, most of whose provisions were reiterated in the Code de Commerce, 1807 and the Law of Bankruptcy, 1838, traders in France were under a legal obligation to keep accounts of their business activities. In the event of bankruptcy, traders were potentially...

While budgetary control is a potentially significant tool when the economic environment is unstable and unpredictable, the analysis of its development demonstrates that its use has dramatically expanded over the time since companies have been able to run forecasts. In order to help them develop...

Dans cet article , l'auteur retrace l'histoire de la comptabilité depuis le Moyen-Age. Quatre périodes sont distinguées : le Moyen-Age (avant la partie double); de la fin du Moyen-Age au début du XIXème siècle (période de l'émergence et de la diffusion de la partie double); XIXème et...

Un inventaire commenté des principes comptables. Après avoir évoqué le principe de la partie double, l'auteur traite des principes comptables de quantification (quantification en monnaie, coûts historiques, prudence) et des principes d'observation (entité, découpage du temps, continuité).