A propos des origines militaires de la méthode des sections homogènes, retour sur les mécanismes de l'innovation comptable
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- Michel Lebas, 1994. "Managerial accounting in France Overview of past tradition and current practice," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 471-488.
- Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
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- Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
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