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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría Universidad de Antioquia is the property of Universidad de Antioquia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría Universidad de Antioquia is the property of Universidad de Antioquia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revue Internationale des Économistes de Langue Française (RIELF) is the property of Poznan University of Economics & Business and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

L’avènement du système comptable OHADA est une innovation de grande envergure dans l’organisation de la profession comptable dont l’importance pour les gestionnaires des plus petites entreprises de l’informel ne souffre d’aucune contestation. Aujourd’hui, mieux qu’hier, il s’avère impossible de s’en passer dans la mesure où ce nouveau système de gestion constitue une panacée aux maux qui rongent l’organisation comptable dans les entreprises, d’où l’adaptation au changement est plus que nécessaire.

L’information financière obtenue grâce à la comptabilité permet de saisir, classer et enregistrer des données et de présenter des états financiers reflétant une image fidèle du patrimoine de l’entreprise, d’un Etat, d’une province ou d’une entité territoriale décentralisée (ETD) et du résultat ainsi dégagé à la date de la clôture ou en fin d’exercice. Seule la bonne gouvernance comptable peut garantir une telle fiabilité de l’information sur une gestion financière saine des fonds, du patrimoine et préserver l’intégrité des données comptables, notamment les états financiers concernant les recettes et les dépenses publiques. Cependant, il y a des pratiques de corruption qui sont commises à cause de la mauvaise gouvernance comptable qui s’est installée au sein de l’Administration publique congolaise. C’est le cas notamment de la falsification des données comptables dans la tenue de la comptabilité corrompt les informations financières et favorise la prolifération des pratiques de corruption et le détournement des fonds publics et privés. Il s’en suit que l’absence de comptabilités ou des comptables et/ou la mauvaise tenue des comptabilités dans certaines administrations cause des préjudices à l’Etat congolais et livre les deniers publics, le patrimoine de l’Etat, des provinces et des entités territoriales décentralisées aux pillages par les prédateurs. Les autorités publiques sont conscientes de cette situation. Un effort devra être fait pour que cette image change. Cette responsabilité incombe principalement aux Ordonnateurs et aux Comptables. La réforme des finances publiques dans son volet Budgets-Programmes et par ricochet le déclenchement progressif de la déconcentration de la dépense publique avec ses corolaires à savoir l’activation du Réseau National des Comptables Publics et toute la suite du processus ne sont pas encore appliqués après une décennie. L’objet de cette étude est d’examiner le lien de causalité qui existe entre la gouvernance comptable et la pratique de corruption dans la gestion des finances publiques et privées en RDC, pour y remédier en appliquant effectivement tous les textes juridiques existants, pour une bonne communication et transparence.

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article presents a case study on the documentary integration of the accounting of the Royal Treasury of the New Kingdom of Granada in the late 18th century. It analyzes the royal treasury of Cartago and the accounting documentation presented by the royal official before the Court of Accounts of Santafé de Bogotá in 1798. The study is part of a research project on the Royal Treasury of New Spain funded by the Sectorial Research Fund for Education SEP-CONACYT. The text highlights the importance of understanding accounting as a fundamental aspect of this organization and mentions the need to incorporate the jurisdictional dimension in fiscal studies. [Extracted from the article]

Copyright of Revista Criterio Libre is the property of Revista Criterio Libre and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Criterio Libre is the property of Revista Criterio Libre and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Journal of African Studies is the property of Institute of African Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Observatorio Medioambiental is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Research in Finance & Accounting is the property of Journal of Research in Finance & Accounting and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Annales Historiques de la Révolution Française is the property of Librairie Armand Colin and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Annales Historiques de la Révolution Française is the property of Librairie Armand Colin and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Al Bashaer Economic Journal is the property of Al Bashaer Economic Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

En Provence angevine, la création de la Chambre des comptes par l’ordonnance de Brignoles de 1297 sanctionne un processus de mise en place d’instances de contrôle des comptes et suscite l’émergence progressive de spécialistes du jugement des comptes, les maîtres rationaux. Leur fonction et leurs prérogatives s’élaborent face aux auditeurs et rationaux, elles se professionnalisent et prennent une dimension politique dans le courant du XIVe siècle. Le profil des maîtres rationaux les rapproche des juges plutôt que des hommes des comptes, leur recrutement procède principalement des oligarchies urbaines provençales mais aussi du Regno.

Cîteaux Abbey was almost completely destroyed between the French Revolution and the installation of Father Joseph Rey’s penal agricultural colony in 1846. All that remains of the medieval monastery is the gallery of the small cloister, dating from the 13th century, surmounted by the library, built in 1509. First of all, we propose to take stock of our knowledge of the medieval buildings by re-examining the archaeological, iconographic and charter data. Then we evoke the new information brought by our rereading of sources usually little studied, such as the account books, the catalogue of manuscripts drawn up in 1480-1482 or the prefaces of cartulary. We concentrate our remarks mainly on the cloister squares, highlighting in particular the four repositories of documents and objects : the armarium, the sacristy, the treasury and the archives.

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Résumé: En tant que garante internationale de la justice sociale, l'OIT se trouve confrontée à une révolution comptable mondiale, parachevée par les normes comptables internationales (IAS‐IFRS). La comptabilité mesurait autrefois l'économie en rapport avec les capacités et les responsabilités des travailleurs et de ceux qui en disposent. C'est aujourd'hui l'exact opposé: les normes IAS‐IFRS ont perdu le sens de la mesure du travail et de l'entreprise en se référant au concept abstrait d'une entité cybernétique capable d'incessantes réorganisations, au prix d'inégalités sans limites. L'auteur en dénonce les incohérences et démontre la nécessité de redonner au travail toute sa valeur comptable. [ABSTRACT FROM AUTHOR]

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bulletin of the 'Carol I' National Defence University / Buletinul Universitatii Nationale de Aparare 'Carol I' is the property of Carol I National Defence University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Economic Sciences, Management & Commercial Sciences (JESMCS) is the property of Association of Arab Universities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Canadian Journal of Administrative Sciences (John Wiley & Sons, Inc.) is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Reti Medievali is the property of Firenze University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Médiévales is the property of Presses Universitaires de Vincennes and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Notre article vise à étudier l’impact linguistique et culturel dérivant de la publication au J.O. du « Decreto legislativo » du 18 août 2015, n° 139, en vigueur depuis le 1er janvier 2016, qui consacre la transposition dans le droit national italien de la Directive 2013/34/EU relative aux états financiers annuels et aux états financiers consolidés de certaines formes d’entreprises. Sur le fond du rapport étroit qui unit la langue comptable au cadre conceptuel sur lequel elle se greffe et au système de valeurs qu’elle véhicule, nous nous focaliserons sur la consécration par la voie législative de l’emprunt intégral « fair value », sans escorte métalinguistique, sans mise en valeur par italique, guillemets ou parenthèses, et sans son équivalent institutionnel italien « valore equo », pour dénommer cette notion-clé si controversée aussi bien au sein des normes comptables internationales que de la philosophie qui les sous-tend. Cette décision clôt un débat terminologique qui dure depuis plus d’une décennie. Après un survol rapide du chemin linguistique et culturel qui a conduit à l’adoption par l’Union européenne des normes comptables internationales et à leur transposition successive dans le droit italien, nous nous attarderons sur les conséquences auxquelles pourrait aboutir le choix de la « non-traduction », selon la terminologie adoptée par Ajani (2005), aussi bien du point de vue linguistique que de celui de la vision du monde que ce choix véhicule. Nous nous interrogerons sur la représentation comptable en général et sur celle des instruments financiers en particulier, notamment des produits dérivés.