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Les différentes conceptions de développement durable en comptabilité agricole

  • Altukhova, Yulia
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    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.

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

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    Date of creation: May 2012
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    Handle: RePEc:dau:papers:123456789/10756
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