La empresa, la contabilidad y el derecho: intereses, perspectivas comparan con el proyeto de ley “Pacte” (notice n° 952061)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01272cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125041336.0 |
| 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 | Bourgeois, Clémentine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La empresa, la contabilidad y el derecho: intereses, perspectivas comparan con el proyeto de ley “Pacte” |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 90 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | ¿Tras la publicación del ley Pacte, cambiará la visión de la gobernanza transmitida por las NIF? Al allanar el camino para un modelo de gobierno más amplio, la ley “Pacte” y los diversos informes que lo precedieron rehabilitan el papel social y societal de la empresa. Según sus propios objetivos, la empresa encarna un "objeto de interés colectivo" (Notat y Sénard, 2018). |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gobernanza |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contabilidad |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Codigo civil |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | empresa |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | civil code |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | governance |
| 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 | company |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ouvrard, Stéphane |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 139 | 4 | 2020-12-24 | p. 137-167 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revista-recherches-en-sciences-de-gestion-2020-4-page-137?lang=es&redirect-ssocas=7080">https://shs.cairn.info/revista-recherches-en-sciences-de-gestion-2020-4-page-137?lang=es&redirect-ssocas=7080</a> |
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