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Gouvernement d'entreprise et comptabilité

Author

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  • Gérard Charreaux

    () (Université de Bourgogne)

Abstract

L'objectif de cet article est d'une part, de mettre en évidence les limites de l'approche actionnariale du gouvernement des entreprises pour appréhender le rôle de la comptabilité, d'autre part, de montrer l'intérêt d'une approche partenariale comme réponse aux limites de l'approche actionnariale.

Suggested Citation

  • Gérard Charreaux, 1999. "Gouvernement d'entreprise et comptabilité," Working Papers CREGO 0990601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  • Handle: RePEc:dij:wpfarg:0990601
    Note: article publié dans B. Colasse, "Encyclopédie de comptabilité, contrôle de gestion et audit", Ed. Economica, Janvier 2000, p.743-756.
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    Keywords

    système comptable; gouvernement de l'entreprise; approche actionnariale; approche partenariale;

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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