Diversité en comptabilité contrôle audit (notice n° 1039207)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02348cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125174853.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Paquin, Pauline |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Diversité en comptabilité contrôle audit |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 51 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objectif de l’article est de faire un état des lieux de la place de la thématique de la diversité dans les travaux en CCA. Cette recherche est conduite suivant deux approches. La première met en évidence la nature du lien entre les thématiques développées en CCA et la diversité. Elle met en avant une évolution allant d’une perspective a priori antinomique entre diversité et CCA pour aller vers une prise en compte effective de la diversité dans ces trois domaines. La seconde propose une synthèse de la littérature qui montre l’appropriation par les chercheurs de la diversité comme un axe structurant les travaux en CCA. Cela met en évidence que certains critères sont très présents alors que d’autres restent à explorer. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Diversity in accounting control and auditingThe aim of this article is to inventory the place of the issue of diversity in accounting, auditing and control researches. Two approaches are conducted : the first highlights the nature of the link between issues developed in accounting, auditing and control and diversity. It shows an evolution from an outwardly antithetical conception to an effective consideration of diversity in all three areas. The second is a synthesis of the literature which shows the appropriation of diversity as a structural axis of the work of researchers in accounting, auditing and control. This tends to prove that certain diversity criteria are more explored than others. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | diversité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | diversity |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Nobre, Thierry |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue internationale de psychosociologie et de gestion des comportements organisationnels - RIPCO | XXII | 54 | 2015-11-23 | p. 251-261 | 2262-8401 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-internationale-de-psychosociologie-de-gestion-des-comportements-organisationnels-2016-54-page-251?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-internationale-de-psychosociologie-de-gestion-des-comportements-organisationnels-2016-54-page-251?lang=fr&redirect-ssocas=7080</a> |
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