Contribution à l'étude de la genèse des états financiers des PME (notice n° 343748)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01907cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022111.0 |
| 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 | Lavigne, Benoît |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Contribution à l'étude de la genèse des états financiers des PME |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 71 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La recherche dont rend compte cet article avait pour objet d’étudier les objectifs des états financiers annuels et intermédiaires des PME et les conditions de leur genèse. Elle procède d’une enquête par questionnaire, menée, auprès du dirigeant principal de ces entreprises au Canada. Les résultats confirment que les PME sont très hétérogènes et ne constituent pas des modèles réduits des organisations de grande dimension. Plus spécifiquement, la présente recherche ajoute une validation à un cadre conceptuel développé en système d’information. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Objectives and origins of small business financial statementsThis article deals with the objectives and origins of annual and interim financial statements in small and medium-sized businesses (SMBs). Questionnaires conducted with their management leader in Canada enabled us to conclude that SMB are very heterogeneous by nature and do not constitute reduced models of large organizations. More specifically, this research add a validation to an information system conceptuel framework. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | système d'information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PME |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | états financiers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | objectifs |
| 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 | objectives |
| 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 | small business |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information system |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial statements |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 8 | 1 | 2002-03-01 | p. 25-44 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2002-1-page-25?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2002-1-page-25?lang=fr&redirect-ssocas=7080</a> |
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