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Contrôle du périmètre et périmètre de contrôle

Author

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  • 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)

  • 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.science/hal-00690972
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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