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Gouvernement d'entreprise et comptabilité

Author

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  • Gérard Charreaux

    () (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

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.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Gérard Charreaux, 2009. "Gouvernement d'entreprise et comptabilité," Post-Print hal-00384941, HAL.
  • Handle: RePEc:hal:journl:hal-00384941
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00384941
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    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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