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- W3123250010 abstract "Indicateur central de performance financiere, le resultat net exerce une influence majeure sur les decisions de la firme. Une relecture du modele comptable par la theorie des conventions nous invite toutefois a en relativiser la portee. Sa determination s'appuie sur un ensemble de choix collectifs qui masquent une orientation tres marquee en faveur du proprietaire de la firme. Net profit is a central indicator of financial performance ; so, it exertes on firm decisions. An accounting model's rereading by conventions theory invite us to relativize its impact and neutrality. Its determination integrate some collectives choices which mask a marqued orientation favoring the owner's firm." @default.
- W3123250010 created "2021-02-01" @default.
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- W3123250010 date "2008-05-01" @default.
- W3123250010 modified "2023-09-27" @default.
- W3123250010 title "La mesure comptable de la performance financière : évolution des normes, stabilité des principes." @default.
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- W3123250010 hasPublicationYear "2008" @default.
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