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Contrôle du périmètre et périmètre de contrôle

Author

Listed:
  • François Meyssonnier

    () (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes - IUML - FR 3473 Institut universitaire Mer et Littoral - UM - Le Mans Université - UA - Université d'Angers - UN - Université de Nantes - ECN - École Centrale de Nantes - UBS - Université de Bretagne Sud - IFREMER - Institut Français de Recherche pour l'Exploitation de la Mer - CNRS - Centre National de la Recherche Scientifique)

  • Frédéric Pourtier

    () (CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

Abstract

The historic process of progressive normalization of external and internal company borders is studied. Company contemporary scope of control extension over their environment beyond the consolidation perimeter is highlighted. An "influence area" is identified and the nature of the new accounting information which should be supplied by companies is discussed.

Suggested Citation

  • François Meyssonnier & Frédéric Pourtier, 2012. "Contrôle du périmètre et périmètre de contrôle," Post-Print hal-00690972, HAL.
  • Handle: RePEc:hal:journl:hal-00690972
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00690972
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    References listed on IDEAS

    as
    1. Frédéric Demerens & Pascale Delvaille, 2010. "Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international," Post-Print hal-00484285, HAL.
    2. Philip G. Berger & Rebecca Hann, 2003. "The Impact of SFAS No. 131 on Information and Monitoring," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 163-223, May.
    3. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
    4. repec:dau:papers:123456789/9496 is not listed on IDEAS
    5. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
    6. repec:dau:papers:123456789/7786 is not listed on IDEAS
    7. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    8. Dragos Zelinschi & Yves Levant & Nicolas Berland, 2011. "Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8," Post-Print hal-00650596, HAL.
    9. Jenice Prather-Kinsey & Gary Meek, 2004. "The effect of revised IAS 14 on segment reporting by IAS companies," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 213-234.
    Full references (including those not matched with items on IDEAS)

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