Fondements théoriques de la représentation comptable de la performance dans une approche territoriale et parties prenantes (notice n° 801056)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02181cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123122233.0 |
| 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 | Pigé, Benoît |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Fondements théoriques de la représentation comptable de la performance dans une approche territoriale et parties prenantes |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 48 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Si le profit est une mesure insuffisante de la complexité de la performance des organisations et si la contribution au développement durable apparaît un critère essentiel de performance, alors il est nécessaire d’envisager d’autres modalités de représentation de la performance des organisations. Le modèle de représentation comptable de la performance que nous développons s’appuie sur la prise en compte des attentes des parties prenantes au sein des territoires. Il est donc proposé de s’orienter vers une représentation territorialisée de la performance susceptible de réconcilier l’universalité de principes abstraits avec la réalité des situations concrètes. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The theoretical foundations of the accounting representation of performance in a stakeholder and territorial approachIf profit cannot measure the complexity of the organizations’ performance and if sustainability is a key criterion of performance, then other measures of performance are expected. We develop an accounting model of performance representation that integrates the expectations of stakeholders within territories. Our model offers a territorialized representation of the performance to reconcile the universality of abstract principles with the reality of concrete situations. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | représentation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | territoire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | développement durable |
| 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 | accountability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | territory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | representation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainability |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Prospective et stratégie | uméro 6 | 1 | 2015-01-26 | p. 15-29 | 2260-0299 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-prospective-et-strategie-2015-1-page-15?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-prospective-et-strategie-2015-1-page-15?lang=fr&redirect-ssocas=7080</a> |
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