IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Les différentes conceptions de développement durable en comptabilité agricole

  • Altukhova, Yulia
Registered author(s):

    L’agriculture est aujourd’hui confrontée à des enjeux environnementaux majeurs. Une nouvelle forme de comptabilité, celle environnementale, semble permettre d’obtenir l’information nécessaire pour la gestion de l’environnement. Cependant, il n’existe pas encore de méthodologies ni de normes comptables universellement admises concernant l’impact de l’agriculture sur l’environnement. C’est pourquoi, l’objectif de cet article est d’étudier et de caractériser des théories comptables agricoles dans le contexte de développement durable. Après avoir identifié trois optiques de développement durable, nous appliquons cette typologie à l’analyse des définitions de l’agriculture durable. Ensuite, nous proposons d’utiliser ce cadre, en le complémentant par des critères spécifiques à l’évaluation, pour lire les indicateurs physiques et comptables agricoles. Enfin, nous proposons les critères de généralisation des méthodes d’évaluation de durabilité des entreprises agricoles.

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/10756.

    as
    in new window

    Length:
    Date of creation: May 2012
    Date of revision:
    Handle: RePEc:dau:papers:123456789/10756
    Contact details of provider: Web page: http://www.dauphine.fr/en/welcome.html

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:dau:papers:123456789/10756. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandre Faure)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.