ACCRA – Number 2024/1 – No. 19 – January 2024

2024-01-29 23:00:00
Page 5 to 14: Agnès Mazars-Chapelon and Lionel Touchais – Editorial. The challenges linked to sustainability reporting: towards sustainable transparency? | Page 15 to 45: Corinne Bessieux-Ollier, Véronique Blum and Élisabeth Walliser – Goodwill: a return to the future? Simulation of the expected effects of a return to systematic amortization | Page 47 to 66: François Meyssonnier – Thirty years of French research in management accounting: end of a cycle? | Page 67 to 93: Phu Dao-Le Flécher and Eric Paget-Blanc – Provisioning using the expected credit loss approach and reduction of procyclicality | Page 95 to 117: Pierre El Haddad – Hidden costs as a lever for transformation in an NGO: exploratory study | Page 119: Sébastien Rocher and Olivier Vidal – Presentation | Page 120 to 122: Sébastien Rocher – Accounting Poetry | Page 123 to 126: Alain Burlaud – Money in art | Page 127 to 130: Sébastien Rocher – The incredible history of money | Page 131 to 133: Sébastien Rocher – The Truce.
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