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La réforme des entreprises d'État chinoises, une entrée par la comptabilité : 1993-2001

Author

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  • Marc Amblard

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris)

  • Corinne Eyraud

    (IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris)

Abstract

Recording and communicating informationabout an economic entity are the primary functionof accounting. The accounting rules resultfrom collective negociations or autoritarian dictates; so, both present particular features : theyevolve and give way to new models. We thinkthese evolutions are the consequence of outsidechange ; conversely, we also think they have aneffect on economic, social and societal structures.The study of chinese accounting reform, few yearsago, is an illuminating illustration.

Suggested Citation

  • Marc Amblard & Corinne Eyraud, 2008. "La réforme des entreprises d'État chinoises, une entrée par la comptabilité : 1993-2001," Post-Print halshs-00377468, HAL.
    • Handle: RePEc:hal:journl:halshs-00377468
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00377468
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    References listed on IDEAS

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    1. Hopwood, Anthony G., 2000. "Celebrating and reviewing," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 1-1, November.
    2. Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Post-Print halshs-00266967, HAL.
    3. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    4. Michel Capron, 2005. "Les normes comptables internationales, instruments du capitalisme financier," Post-Print hal-01278392, HAL.
    5. Marc Amblard, 2000. "Les multiples frontières de l'entité comptable," Post-Print halshs-00267024, HAL.
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