Effets d’un usage d’ERP sur les pratiques comptables normées dans le contexte de l’OHADA (notice n° 808358)
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|---|---|
| fixed length control field | 01996cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123124346.0 |
| 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 | Bampoky, Boniface |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Effets d’un usage d’ERP sur les pratiques comptables normées dans le contexte de l’OHADA |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2017.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 77 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Des réponses éprouvées à l’aide d’une démarche exploratoire (auprès des experts informaticiens en ERP et des utilisateurs comptables) sont apportées à la question de l’impact d’un usage d’ERP sur les pratiques comptables normées. L’espace OHADA (Organisation pour l’Harmonisation en Afrique du Droit des Affaires) a servi d’appoint pour mener l’étude. Le métier classique de comptable est en train de changer, de même que le paradigme de l’enseignement de la comptabilité. Certaines normes comptables tombent de plus en plus en décadence |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The ERP use’s effects on the normalized accounting practices in Ohada contextTested answers through the use of an exploratory approach (with IT experts in ERP and accounting users) are brought to the issue of the impact of ERP use on standardized accounting practices. The OHADA (Organization for the Harmonization of Business Law in Africa) was used as an adjunct to conduct the study. The classic business accounting is changing as well as the paradigm of accounting teaching. Some accounting standards increasingly disappear. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | progiciels de gestion intégrés |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilités normées |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Ohada |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | integrated management software packages |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Ohada |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | bookkeeping |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | standardized accounting |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Wade, Mouhamed El Bachir |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Question(s) de management | 16 | 1 | 2017-05-29 | p. 61-76 | 2262-7030 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-questions-de-management-2017-1-page-61?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-questions-de-management-2017-1-page-61?lang=fr&redirect-ssocas=7080</a> |
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