Les groupements d’employeurs et la mise à disposition de salariés comptables : une activité risquée ? (notice n° 844273)
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| fixed length control field | 03052cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123143242.0 |
| 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 | Méreaux, Jean-Paul |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les groupements d’employeurs et la mise à disposition de salariés comptables : une activité risquée ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 77 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La mise à disposition de salariés comptables par les groupements d’employeurs (GE) est une activité risquée dans la mesure où, exercée par un tiers, la tenue de la comptabilité relève du domaine exclusif des experts-comptables. Ce risque est accentué par la difficulté d’appréhender la notion de travaux comptables et nous proposons dans cet article de préciser, ce qui relèverait des simples travaux administratifs et des travaux comptables. A partir d’une proposition de typologie comportementale des GE face aux risques juridiques issue d’une recherche qualitative, nous explorons des pistes susceptibles de convenir tant à l’Ordre des experts-comptables qu’aux GE. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The provision of accounting employees by employers’ associations (EAs) is a risky activity to the extent that, exercised by a third party, the maintenance of accounting is the exclusive domain of accountants. This risk is accentuated by the difficulty of understanding the concept of accounting work and we propose in this article to specify, which would be simple administrative work and accounting work. On the basis of a proposal for a behavioral typology of the EAs in the face of legal risks resulting from a qualitative research, we explore ways that are suitable for both the Order of Chartered Accountants and EAs. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La provisión de contables por grupos de empleadores(GE) es una actividad riesgosa en la medida en que, ejercida por un tercero, la contabilidad cae dentro del dominio exclusivo de los contadores autorizados. Este riesgo se ve acentuado por la dificultad de comprender el concepto de trabajo de contabilidad y, proponemos en este artículo aclarar, que se incluiría en un simple trabajo administrativo y de contabilidad. Sobre la base de una propuesta para una tipología de comportamiento del EG frente a los riesgos legales derivados de la investigación cualitativa, exploramos vías que probablemente sean adecuadas tanto para la Orden de Contadores Públicoas como para los EG. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | travaux comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | profession réglementée |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stratégies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | risques juridiques |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | groupements d’employeurs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting work |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | strategies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legal risks |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulated profession |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | employer associations |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | André, Caroline |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lethielleux, Laëtitia |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 137 | 2 | 2020-09-23 | p. 143-167 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2020-2-page-143?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2020-2-page-143?lang=fr&redirect-ssocas=7080</a> |
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