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Le concept d'entité comptable : une interprétation par la théorie des conventions

Abstract : A sociological approach to accountancy improve the model because we understand the whole rules and principles which come from collectif choices at one moment. To this aim, convention's theory offers us an original reading. By this way, we awoid to counts' productor and we replace him in determined frames of mimetic and social coordination.
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https://tel.archives-ouvertes.fr/tel-00267173
Contributor : Marc Amblard <>
Submitted on : Wednesday, March 26, 2008 - 4:03:37 PM
Last modification on : Wednesday, October 14, 2020 - 4:22:42 AM
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Marc Amblard. Le concept d'entité comptable : une interprétation par la théorie des conventions. Sciences de l'Homme et Société. Université du Sud Toulon Var, 1999. Français. ⟨tel-00267173⟩

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