Enjeux et défis documentaires du fichier des écritures comptables : de rendre des comptes à rendre compte de l'entreprise

Abstract : Beginning on 1 January 2014, companies in France are facing a new situation: because of a new mandatory standard audit file (SAF-T), they are accountable not only for their static books but also for all their bookkeeping records. The present study states that this evolution goes beyond a mere change of format and leads to a paradigm shift in the way we make and use accounting documents. They are no longer about only counts, they will now account for the companies themselves. From a documentary perspective, the study shows the accounting documents are full documents in a documentation process. Then the study will demonstrate, that because of digital tools and systems, accounting documents belong to databases. Finally, the study reveals some perspectives and usages offered by the data within accounting documents.
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Master thesis
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https://memsic.ccsd.cnrs.fr/mem_01128355
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Submitted on : Monday, March 9, 2015 - 3:41:03 PM
Last modification on : Tuesday, January 15, 2019 - 2:54:10 PM
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Frank Adebiaye. Enjeux et défis documentaires du fichier des écritures comptables : de rendre des comptes à rendre compte de l'entreprise. domain_shs.info.docu. 2014. ⟨mem_01128355⟩

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