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La Latitude Du Responsable Comptable Dans Le Processus De Decision Comptable

Author

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  • Carole Beau

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

Abstract

L'analyse de la littérature existante sur les motivations des choix comptables, nous a amenée à constater l'absence d'un acteur : le responsable comptable. Bien qu'il soit placé en situation de dépendance juridique par rapport à son dirigeant, ne dispose-t-il pas d'une certaine latitude décisionnelle ? Son rôle dans la décision comptable se limite-t-il à exécuter les " ordres " émanant de sa direction ? Peut-il être un décideur ?

Suggested Citation

  • Carole Beau, 2005. "La Latitude Du Responsable Comptable Dans Le Processus De Decision Comptable," Post-Print halshs-00581123, HAL.
    • Handle: RePEc:hal:journl:halshs-00581123
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581123
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    References listed on IDEAS

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    2. repec:dau:papers:123456789/654 is not listed on IDEAS
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