Vers un système d’information prenant en compte les questions sociales et environnementales (notice n° 816301)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02496cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123130926.0 |
| 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 | Nefti, Michel |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Vers un système d’information prenant en compte les questions sociales et environnementales |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 29 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La méthode ADESS LOGIC® (Aide à la Décision Environnementale, Sociale et Sociétale) s’inscrit dans la lignée d’un mouvement d’intégration de problématiques sociales et environnementales dans le système d’information comptable qui existe depuis les années soixante-dix. Elle propose une prise en compte des impacts des organisations selon plusieurs dimensions. Après avoir rappelé les arguments en faveur d’une transformation de la comptabilité financière, nous interrogeons le rôle que les experts comptables peuvent jouer dans cette évolution. Pour mieux comprendre les enjeux conceptuels lié aux comptabilités élargies, une étude de cas permet de comparer différentes propositions françaises et de décrire un contexte fait de différents acteurs. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The ADESS LOGIC® method (Aid for environmental, social and societal decision-making) is part of a movement to integrate social and environmental problems into the accounting information system that has existed since the seventies. It proposes to take into account the impacts of organizations according to several dimensions. After recalling the arguments in favor of a transformation of financial accounting, we question the role that chartered accountants can play in this development. To better understand the conceptual issues linked to extended accounting, a case study is proposed to compare different French proposals and to describe a context made up of different actors. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilités sociales et environnementales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impacts |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | innovation comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilités élargies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | profession comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | externalités |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting innovation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting profession |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impacts |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | extended accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | externalities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social and environmental accounting |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherche et Cas en Sciences de Gestion | 19 | 1 | 2021-05-26 | p. 41-55 | 2646-6546 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherche-et-cas-en-sciences-de-gestion-2021-1-page-41?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherche-et-cas-en-sciences-de-gestion-2021-1-page-41?lang=fr&redirect-ssocas=7080</a> |
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