{"title":"System - comable Financier, Entre Innovation, managemriale et / ou Innovation - comable =管理创新与会计创新之间的财务会计制度","authors":"Elalia Tahri","doi":"10.12816/0034532","DOIUrl":null,"url":null,"abstract":"The innovation current has been a framework in several areas of research, especially in the social sciences. This paper aims to make a link between the innovation framework and our field of study, namely, the application of a new accounting framework by Algerian companies. More specifically, it attempts to describe this accounting system as a “managerial” and / or “accountant” innovation. Our qualitative study, based on two case studies, allows us to provide some answers.","PeriodicalId":364826,"journal":{"name":"Academic Journal of Social and Human Studies","volume":"39 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Le Système Comptable Financier, Entre Innovation Managériale et / ou Innovation Comptable = The Financial Accounting System between Managerial Innovation and / or Accounting Innovation\",\"authors\":\"Elalia Tahri\",\"doi\":\"10.12816/0034532\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The innovation current has been a framework in several areas of research, especially in the social sciences. This paper aims to make a link between the innovation framework and our field of study, namely, the application of a new accounting framework by Algerian companies. More specifically, it attempts to describe this accounting system as a “managerial” and / or “accountant” innovation. Our qualitative study, based on two case studies, allows us to provide some answers.\",\"PeriodicalId\":364826,\"journal\":{\"name\":\"Academic Journal of Social and Human Studies\",\"volume\":\"39 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Academic Journal of Social and Human Studies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.12816/0034532\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Academic Journal of Social and Human Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.12816/0034532","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Le Système Comptable Financier, Entre Innovation Managériale et / ou Innovation Comptable = The Financial Accounting System between Managerial Innovation and / or Accounting Innovation
The innovation current has been a framework in several areas of research, especially in the social sciences. This paper aims to make a link between the innovation framework and our field of study, namely, the application of a new accounting framework by Algerian companies. More specifically, it attempts to describe this accounting system as a “managerial” and / or “accountant” innovation. Our qualitative study, based on two case studies, allows us to provide some answers.
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