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Du contrôle des risques d'asymétrie informationnelle en Comptabilité d'engagements: que nous enseigne le principe de la «partie double?»

Author

Listed:
  • Emmanuel Okamba

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

La Comptabilité d'engagements est régi par l'asymétrie informationnelle, contrôlée par le principe de la partie double qui assure la maîtrise du risque de contrepartie par la traçabilité, le risque systémique par la causalité, et le risque partenarial par l'utilité de l'information. L'exploration de ce principe par une approche positiviste donne un nouvel éclairage sur le contrôle de ces risques. Mots clés Equation fondamentale de la comptabilité, causalité, traçabilité, partie double, risque

Suggested Citation

  • Emmanuel Okamba, 2015. "Du contrôle des risques d'asymétrie informationnelle en Comptabilité d'engagements: que nous enseigne le principe de la «partie double?»," Post-Print hal-01370668, HAL.
    • Handle: RePEc:hal:journl:hal-01370668
    Note: View the original document on HAL open archive server: https://hal.science/hal-01370668
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    References listed on IDEAS

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    1. Bernard Colasse, 1995. "A quoi sert la recherche comptable ?," Post-Print halshs-00665258, HAL.
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