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Vers Une Etude Du Deploiement Technique De La Double Normalisation Comptable : Quelques Elements De Reflexion

Author

Listed:
  • Stéphane Lefrancq

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Although rarely dealt with by the French accounting research, the accounting information system offers an opportunity to gain understanding of accounting in action, as advocated for by Anthony Hopwood. After an analysis of existing French research, this article attempts to introduce an analysis of AIS' structure adopted for the introduction of the IFRS.

Suggested Citation

  • Stéphane Lefrancq, 2009. "Vers Une Etude Du Deploiement Technique De La Double Normalisation Comptable : Quelques Elements De Reflexion," Post-Print halshs-00459486, HAL.
    • Handle: RePEc:hal:journl:halshs-00459486
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459486
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