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Complexité organisationnelle : l'entité face aux transformations des responsabilités

Author

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  • Véronique Darmendrail

    (Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

Faced with the development of business models that rely on legal or accounting evasion, or off-balance strategies, the legal and accounting sciences are in difficulty. A better consideration of the interaction between legal and social responsibilities by the accounting model could be potentially developed. This deals with the problem of the boundary line of the scope, as well as the control and intelligibility of the information given, on what could constitute an expansion of liabilities. We aim to summarize the literature on the definitions of the entity's scope in economic, legal and management sciences to highlight the need for a coherent evolution of the law and the accounting model.

Suggested Citation

  • Véronique Darmendrail, 2018. "Complexité organisationnelle : l'entité face aux transformations des responsabilités," Post-Print hal-01907833, HAL.
    • Handle: RePEc:hal:journl:hal-01907833
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907833
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    Keywords

    legal responsibilities; CSR; boundaries; scope; entity; entité; responsabilité juridique; RSE; frontières; périmètre;
    All these keywords.

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