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25 ans de comptabilité générale... Une nouvelle naissance de la vieille discipline ?

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Considérée comme discipline, la comptabilité est à la fois un instrument de modélisation de l'entreprise et une méthode de traitement des informations exigées par cette modélisation. Dans ce chapitre, l'auteur considère son évolution récente sous ces deux aspects. Cette évolution a été selon lui stimulée par l'émergence d'un enseignement universitaire de la comptabilité et d'une recherche comptable. La comptabilité devient ainsi une technoscience, une technique en symbiose avec la science.

Suggested Citation

  • Bernard Colasse, 1995. "25 ans de comptabilité générale... Une nouvelle naissance de la vieille discipline ?," Post-Print halshs-00670268, HAL.
    • Handle: RePEc:hal:journl:halshs-00670268
    as

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