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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

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  • 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

The universe to two dimensions of commitment accounting is governed by information asymmetry. This asymmetry is controlled by the principle of double entry which ensures the control of operational risk and counterparty by traceability, systemic risk or position of the accounting and financial statements of causality, and partnership risk the quality of Information sent to stakeholders to meet their usefulness. If the rule of traceability has been important normative research that confirms the relevance of the accounting mechanics and make the accounting, technical management, causality that makes accounting a management science, is a fundamental axiom whose exploration by a positivist approach sheds new light on the control of risks associated with information asymmetry in Accounting. It formalises the fundamental equation of Accounting confirming the scientific status of Accounting as a science and a management technic.

Suggested Citation

  • Emmanuel Okamba, 2017. "Du contrôle des risques d'asymétrie informationnelle en Comptabilité d'engagements: que nous enseigne le principe de la "partie double"," Post-Print hal-01534471, HAL.
    • Handle: RePEc:hal:journl:hal-01534471
    DOI: 10.3917/maorg.029.0099
    Note: View the original document on HAL open archive server: https://hal.science/hal-01534471
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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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