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Enseignement Et Management De L'Information : Le Cas De La Comptabilite Environnementale

  • Jean-Philippe Lafontaine

    (CERMAT - Centre d'Etudes et de Recherche en MAnagement de Touraine - IAE de Tours)

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    Ce papier s'interroge sur l'opportunité de créer un enseignement en comptabilité environnementale (CE) et soutient la thèse selon laquelle un enseignement de ce type faciliterait la diffusion de la CE dans les organisations et le développement des systèmes de management environnemental (SME). Les caractéristiques spécifiques d'un cours en CE sont évoquées en dernière partie.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/86/PDF/LAFONTAINE.PDF
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    Paper provided by HAL in its series Post-Print with number halshs-00584486.

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    Date of creation: May 2002
    Date of revision:
    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584486
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584486/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. Rubenstein, Daniel Blake, 1992. "Bridging the gap between green accounting and black ink," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 501-508, July.
    2. Shields, David & Boer, Germain, 1997. "Research in Environmental accounting," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 117-123.
    3. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
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