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Entités D'Économie Solidaire : L'Incidence De Leurs Caractéristiques Sur La Comptabilité

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Author Info

  • Antoni Socias

    (Centre de comptabilité - Université des iles baléares)

  • Raquel Herranz

    (Centre de comptabilité - Université des iles baléares)

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    Abstract

    Nous abordons l'étude des entités privées, qui comprennent dans leur énoncé un composant solidaire, dans le but de pouvoir effectuer une analyse comparée de l'incidence comptable de leurs caractéristiques. Pour cela, nous avons dû déterminer au préalable le lien qui les délimite, ce qui a permis de les définir et d'établir un premier classement. À partir de là, nous avons sélectionner les caractéristiques dont l'interprétation peut conditionner plus ou moins intensément leur information comptable, puis procédé finalement à l'établissement de la comparaison ci-dessus mentionnée.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/32/PDF/SOCIAS_HERRANZ.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584532.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584532

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584532/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Économie sociale; ONG; solidarité; résultat; comptabilité;

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