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Les " affaires " et la mise en application des normes internationales, des défis et des opportunités pour l'enseignement de la comptabilité

Author

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  • 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

Selon l'auteur, les " affaires " et la mise en application des normes internationales constituent à la fois un formidable défi et une formidable opportunité pour un enseignement de la comptabilité resté trop technique et trop révérencieux envers la normalisation. Il trace les voies d'une rénovation devant conduire à un enseignement plus théorique et plus critique permettant à l'étudiant de developper sa capacité de jugement, un jugement à la fois analytique et éthique.

Suggested Citation

  • Bernard Colasse, 2005. "Les " affaires " et la mise en application des normes internationales, des défis et des opportunités pour l'enseignement de la comptabilité," Post-Print halshs-00674128, HAL.
    • Handle: RePEc:hal:journl:halshs-00674128
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00674128
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