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Contrôle du périmètre et périmètre de contrôle

Listed author(s):
  • François Meyssonnier

    ()

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

  • Frédéric Pourtier

    ()

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

Registered author(s):

    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.

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    File URL: https://hal.archives-ouvertes.fr/hal-00690972/document
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    Paper provided by HAL in its series Post-Print with number hal-00690972.

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    Date of creation: 21 May 2012
    Publication status: Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom, 2012
    Handle: RePEc:hal:journl:hal-00690972
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00690972
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. repec:dau:papers:123456789/7786 is not listed on IDEAS
    7. 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, 05.
    8. repec:dau:papers:123456789/9496 is not listed on IDEAS
    9. 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.
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