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Évolution des systèmes comptables, contrôle externe et réseaux de culture : (KonTraG) et (NRE)

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  • Wilfrid Azan

Abstract

The evolution of the accounting systems is a great cross-cultural matter (for example Doupnik and Salter?s model). The German (KonTraG) or the French (NRE) evidenced a radical evolution of the accounting systems and specially of the external control However, cultural models do not answer to a few questions. Why do this systems have to import « foreign models » and how do we implement them ? This article explores the contribution of the networks theory. It analyses the compatibility of standards and the propagation of business solutions, international standards or indicators engineered in different cultures in a network facing systemic risks. It proposes the concept of« network of cultures ».

Suggested Citation

  • Wilfrid Azan, 2002. "Évolution des systèmes comptables, contrôle externe et réseaux de culture : (KonTraG) et (NRE)," ACCRA, Association francophone de comptabilité, vol. 8(2), pages 29-50.
    • Handle: RePEc:cai:accafc:cca_082_0029
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