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Gouvernement d'entreprise et comptabilité

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Author Info

  • Gérard Charreaux

    ()
    (Université de Bourgogne)

Abstract

L'objectif de cet article est d'une part, de mettre en évidence les limites de l'approche actionnariale du gouvernement des entreprises pour appréhender le rôle de la comptabilité, d'autre part, de montrer l'intérêt d'une approche partenariale comme réponse aux limites de l'approche actionnariale.

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File URL: http://leg.u-bourgogne.fr/images/stories/wp/0990601.pdf
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Bibliographic Info

Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 0990601.

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Length: 15 pages
Date of creation: Jun 1999
Date of revision:
Publication status: published in B. Colasse, "Encyclopédie de comptabilité, contrôle de gestion et audit", Ed. Economica, Janvier 2000, p.743-756.
Handle: RePEc:dij:wpfarg:0990601

Note: article publié dans B. Colasse, "Encyclopédie de comptabilité, contrôle de gestion et audit", Ed. Economica, Janvier 2000, p.743-756.
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Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

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Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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Related research

Keywords: système comptable; gouvernement de l'entreprise; approche actionnariale; approche partenariale;

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Citations

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Cited by:
  1. Nicolas Antheaume & Lionel Honore, 2002. "Gouvernement D'Entreprise Et Pme Quel Partage Entre Actionnaires Et Dirigeants," Post-Print halshs-00584430, HAL.
  2. Rajaa Mtanios & Mathieu Paquerot, 1999. "Structure de propriété et sous-performance des firmes:une étude empirique sur le marché au comptant, le règlement mensuel et le second marché," Working Papers CREGO 0991202, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  3. Louis Ndjetcheu, 2012. "An African critical interpretation of the positive theory of accounting of Watts and Zimmerman (1978, 1980, 1986)," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 25-39.
  4. Peter Wirtz, 1999. "Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus," Working Papers CREGO 0991204, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  5. Eustache Ebondo Wa Mandzila, 2006. "Gouvernance de l'entreprise et cadre légal de l'audit dans la zone euro méditerranéenne : une comparaison entre la France et les pays de la méditerranée arabe," Post-Print halshs-00548119, HAL.
  6. Makram Chemangui, 2005. "La Problématique De Mesure De La Qualité D'Audit : Proposition D'Une Approche De Conception," Post-Print halshs-00581155, HAL.
  7. Makram Chemangui, 2006. "Evaluation de la qualité de l'Audit interne/Audit externe : Application dans le cadre des relations d'agence internes," Post-Print halshs-00548100, HAL.
  8. Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
  9. Mathieu Floquet, 2010. "Informations Aux Actionnaires Et Informations Aux Salariés : Une Analyse Textuelle Du Rapport Annuel Et Du Rapport De L'Expert-Comptable Du Comité D'Entreprise," Post-Print hal-00481504, HAL.
  10. Riadh Manita & Benoit Pigé, 2006. "La notation par les administrateurs des composantes de la qualité du processus d'audit," Post-Print halshs-00548048, HAL.

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