search query: @author Raffournier, B. / total: 10
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| Author: | Dumontier, P. Raffournier, B. |
| Title: | L'information comptable : pour qui? pour quoi? |
| Journal: | Revue Francaise de Gestion
1989 : MAR-MAY, 73, p. 23-29 |
| Index terms: | ACCOUNTING INFORMATION SYSTEMS FRANCE |
| Language: | fre |
| Abstract: | Two notions of accounting information coexist today based on the way they are used: "contractual" application for control of internal and external company contracts; and its "predictive" role enabling investors to formulate their views on a company's future. Also, the shareholders interests should be assured by the rapid publication of annual accounts. Contractual and predictive approaches often have conflicting objectives. This has consequences for information reporting and accounting principles. The effects of high degree of standardization of the accounting system in France are also highlighted. |
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