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Regard sur l'organisation des systèmes comptables des grandes entreprises en France

Author

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  • Éric Tort

Abstract

This article points out the main problems connected with the organization of accounting system. On the basis of a french survey, the put pose is first to examine computerization level and administrative decentralization with regard to accounting system. Besides, the study confirms that the renewal in management accounting system strongly appears through the practices based upon Economic Value Added (EVA), Activity Based Costing (ABC) or Enterprise Ressource Planning (ERP). Furthermore, this study takes into account the viewpoint of users as well as the influence of controllers and auditors on accounting system.

Suggested Citation

  • Éric Tort, 2000. "Regard sur l'organisation des systèmes comptables des grandes entreprises en France," ACCRA, Association francophone de comptabilité, vol. 6(1), pages 59-84.
    • Handle: RePEc:cai:accafc:cca_061_0059
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    Cited by:

    1. Lazhar El Orf, 2012. "A Typology Of Situations Of Accounting Systems Intégration," Post-Print halshs-00723968, HAL.

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