RICHARD Jacques

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Through the risks that the company poses to the environment or through the risks that it faces as a result of the increasing number of legal obligations aimed at protecting the environment, the company can no longer afford to ignore environmental risk. The requirement to understand environmental risk must now accompany the company throughout its existence. Accounting law, as much for its historical capacity to apprehend risks as in its capacity as the author of the language of the company, appears to be the ideal instrument for identifying and controlling environmental risk. Through the concept of environmental liability, accounting law offers a framework for reading environmental risk that highlights most of the risks associated with this risk. Also through the concept of environmental liability, accounting law reveals its ability to control the harmful consequences that environmental risk has on the company or the environment. The merits of accounting law in the apprehension of corporate environmental risk must not, however, mask an original conception based exclusively on the recognition of the damage done to the financial capital of the company. Because persisting in ignoring environmental capital has the effect of restricting the apprehension of environmental risk, the recasting of accounting law in the sense of integrating environmental capital offers accounting law the opportunity to assert itself as a branch of law which, although specific, is no less alive and as such, capable of evolution.

The globalization of the economy and of information systems is changing the way accounting is taught. This reference book provides a complete theoretical and technical training course, updated with the latest reforms of IFRS and the French accounting system: - a presentation of the different conceptions of accounting; - a historical and social perspective of IFRS and accounting systems; - a presentation of the main accounting tools and operations, illustrated with examples, entry models, and financial statements; and - a complete update of the 11th edition, which brings to life the opposition between IFRS and the "French" model, and takes into account the futuristic model of environmental accounting

No summary available.

Through the risks that the company poses to the environment or through the risks that it faces as a result of the increasing number of legal obligations aimed at protecting the environment, the company can no longer afford to ignore environmental risk. The requirement to understand environmental risk must now accompany the company throughout its existence. Accounting law, as much for its historical capacity to apprehend risks as in its capacity as the author of the language of the company, appears to be the ideal instrument for identifying and controlling environmental risk. Through the concept of environmental liability, accounting law offers a framework for reading environmental risk that highlights most of the risks associated with this risk. Also through the concept of environmental liability, accounting law reveals its ability to control the harmful consequences that environmental risk has on the company or the environment. The merits of accounting law in the apprehension of corporate environmental risk must not, however, mask an original conception based exclusively on the recognition of the damage done to the financial capital of the company. Because persisting in ignoring environmental capital has the effect of restricting the apprehension of environmental risk, the recasting of accounting law in the sense of integrating environmental capital offers accounting law the opportunity to assert itself as a branch of law which, although specific, is no less alive and as such, capable of evolution.

In light of critical perspectives on accounting theories and practices, "accounting for sustainability" has emerged as a relatively new discipline. Compared to the various models developed under neoliberal ideology, some alternative models with "stronger" capital conservation strategies, including the "Triple Amortization Line" (TLA) (Richard, 2012. Rambaud and Richard, 2013), seem to have a lot of potentials to make some fundamental changes. This thesis is an investigation of the necessary conditions and possible resistances encountered by the implementation of the TLA model. The agricultural sector of the People's Republic of China is chosen as the research field in order to investigate the institutional and historical context. The investigation of the Chinese context is carried out with reference to the theories of institutionalist political economy, inspired by Karl Polanyi (2002[1944]), Mancur Olson (1965), and Chang Ha-Joon (1994, 2002).

This thesis aims to shed light on a double paradox between trade unions, management and the environment, based on a longitudinal study. We reconstitute from trade union archives the process that allowed trade unions and more precisely confederations to acquire legitimacy on environmental issues from the 1970s. In response to the absurdities of society and because of their responsibility towards the employees they defend, they set up environmental union policies which, although irregular, allow support for the action of activists for the preservation of jobs, the living conditions of employees in the company (health, safety) and outside the company. Their expertise, which is partly overshadowed by the power of the players around them, enables them to make regular proposals to institutional decision-makers, in particular for a legal framework that is conducive to environmental dialogue. They thus participate in the construction of the first sustainable development report in 2001. Beyond the construction of a union history, this thesis contributes to the definition of the concept of participation in management and environmental management (Richard, 2012).

The process of creating economic value is based on a territorial heritage made up of ecological, technical and social functions that articulate the elements of the productive capital and ensure its perennial availability. The added value is a monetary representation of its effects on the individual activity of the entities of the territory. However, this heritage is a common good. The Economy of Functionality model integrates the maintenance of this asset from the cooperative design of "product-services" solutions contracted between entities in the territory. The study of the Ile-de-France energy renovation of private tertiary buildings and the supply of construction aggregates reveals the interest of their integrated governance at the regional level. The availability of the information necessary for the emergence of these representations and scenarios is desirable at each scale of evaluation, throughout the process of deliberation, contractualization and valorization. Its quality conditions economic innovation for a more sustainable territorial development. The systems and practices associated with its management therefore have a heritage and productive value.

This book provides a practical application of the accounting course taught in the textbook by J. Richard, D. Bensadon and C. Collette. Collette. It presents a systematic comparison of French standards and IFRS and thus allows for an understanding of accounting developments (individual and consolidated accounts). Each chapter includes: a reminder of the essentials to know . MCQs, reflection questions, exercises and corrected application cases.

This thesis studies the integration of environmental entities for their own sake (EEPM) in general corporate accounting. We first resituate the terms of this question (Q) in the framework of the Man/Nature relationship via an analysis of Modernity. We deduce three typical approaches to Q: an Orthodox Modern centered on objectification and including existence value . a Modern referring to Environmental Ethics, where non-human entities are subjectified via intrinsic value . a Relational Ecological a-Modern. We then show that the central narrative line of financial accounting is that of capital maintenance - Fundist, Materialist or Monetary. We thus redefine the notion of capital in an extended way and construct an Integrative Accounting Model (IAM), systematizing the extension of financial statements to any capital from the principle of capital maintenance. Finally, we link the integration of MWBEs under each model approach to the maintenance of certain capital and apply the ICM to them to obtain accounting models that methodically address Q.

The globalization of the economy and of information systems is changing the way accounting is taught. Updated with the latest reforms of IFRS and the French accounting system, this reference book offers a complete theoretical and technical training : - a presentation of the different conceptions of accounting . - historical and social perspective of IFRS standards and accounting systems . - presentation of the main accounting tools and operations, illustrated with examples, entry models and financial statements. Fully updated, this 10th edition brings to life the opposition between IFRS and the "French" model, and takes into account the futuristic model of environmental accounting.

Purpose – The paper seeks to adopt an institutional view of legitimacy to examine how a sample of French companies reacted to the introduction of the “New Economic Regulations” in French law in 2001 requiring that publicly listed companies disclose environmental information.Design/methodology/approach – The approach used in the paper is both quantitative and qualitative. A content analysis of environmental disclosure provided in annual reports, environmental reports and web sites by 26 French companies listed in the CAC 40 is performed throughout the period 2001-2011.Findings – The findings of this study show a significant and enduring improvement in the quality and quantity of environmental disclosure from 2001 to 2011. Even in the absence of penalties for non-compliance, the NRE law stimulated a stark and positive lasting change in the way that French companies account for their environmental information. These findings are consistent with the institutional view of legitimacy theory whereby legislation provides corporate managers with a representation of relevant audiences' perceptions about social and environmental reporting, prompting them to comply with the law to ensure organizational legitimacy.Originality/value – Social and environmental reporting studies generally adopt a strategic view of legitimacy to examine how organizations use social and environmental reporting to respond strategically to legitimacy threats. This study provides early empirical evidence about the relevance of institutional legitimacy theory in explaining environmental reporting.

This research attempts to shed light on this issue by presenting, based on a case study of the Banque de France (BdF) credit rating activity, the impact of the transition to IFRS on their financial analysis methodology and on the credit diagnosis of French groups.This research shows a favorable effect of IFRS on the credit risk diagnosis of French groups, both through the informational gains of IFRS and through the selective and prudential adaptation of the BdF financial analysis methodology to IFRS conventions.

This research contributes to the problem of economic and accounting valuation of reserve and resource assets in the extractive industry. It aims to answer the following question: It shows in its first part that there is only a partial correspondence between the economic values and the accounting values, which favors the neoclassical economic theory. The second part shows that various accounting methods coexist within the six countries studied, taking into account the interests of the major and junior companies in this industry. The third part of the thesis analyzes the IASB standard-setting process and highlights the influence of the power of the majors and the indirect influence exerted by the juniors. This thesis is an extension of critical accounting research.

The objective of this thesis is to study, from a sociological point of view, the new practice of measuring the performance of companies in terms of sustainable development. This emerging practice constitutes a social space where various games of power, confrontation and resistance of many actors involved in the field of sustainable development are articulated. The first article assumes that the analysis of the discourse, socially constructed and constituted, surrounding the measures produced and disseminated (often highly mediatized), plays a fundamental role in understanding the said practice. In particular, the discourse transmitted by the organizations measuring the socio-environmental performance of companies, both in their websites and in their public documents, promotes an ideology of numbers that underlies the exercise of a certain disciplinary power over the companies evaluated. Despite all the ambiguities and methodological uncertainties associated with the practice of socio-environmental measurement, measurement organizations strive to develop and transmit a discourse, relatively reductive, to legitimize their claim of expertise in the field. The second article of this thesis reports on the legitimization strategies deployed by the measurement agencies and their disciplinary effects on the companies evaluated and the stakeholders. It is, in fact, about the disciplinary and normalizing power of the ideology of numbers that can induce certain self-disciplinary effects in the field of sustainable development in general. Such self-discipline can also be observed in the academic world when the organizations' gatekeepers put pressure on researchers to refrain from publishing their research. Taking the form of a methodological study, the third article of the thesis seeks to provoke a reflection on the constraints that the power of organizational gatekeepers, especially when it takes the form of threats of legal action, can pose on the independence and freedom of researchers and the universities to which they belong.

This thesis aims to respond to Gray's thesis (2010, p.48), according to which it is rare, if not almost impossible, to find environmental accounting, particularly from the perspective of strong sustainability, i.e. development that respects the physical environmental thresholds characterizing the minimum level of natural capital to be conserved. It shows that, contrary to Gray's pessimistic vision, one can find examples of accounting in the agricultural domain that are true environmental accounts that meet the challenges of strong sustainability. This thesis also shows that agriculture is well ahead of other sectors of the economy in this area of green accounting and social responsibility. It is based on a concrete case study within the Bergerie Nationale de Rambouillet (France) with a comparison to that of a Russian farm, the closed type SA "Selskie zori", and illustrates what could be a real practice of environmental accounting oriented towards a strong type of sustainability. It is in line with accounting research that views accounting as a subjective technique in the sense that it is a function of a subject with power (Richard, 1980, 2012. Tinker et al, 1982 . Cooper and Sherer, 1984 . Tinker, 1984, 1985 . Hopper et al., 1987 . Cooper et al., 1989 . Colasse, 1997, 2005, 2007 .

Life cycle assessment (LCA), as it is practiced today, can lead to biased results. The use of this tool is particularly sensitive in regulatory frameworks. Indeed, instead of encouraging companies to reduce their environmental impacts, certifications obtained from LCAs may produce the opposite effect: as they tend to reward industry averages rather than company-specific results, they may destroy any incentive for companies to act correctly on the environmental level. In this thesis, we propose management insights that can be useful for the evolution of LCA based on a case study of the sustainability assessment of a Brazilian palm oil biodiesel industry in the context of the RE Directive. Three main results emerge from this doctoral work. The first one is related to the reflection we are carrying out on the sustainability assessment imposed by the RE Directive. The second one refers to the concrete answers on the evaluation of the biodiesel sector evaluated with respect to the Directive, in particular with respect to greenhouse gas emissions. The third result concerns the identification of latent needs in terms of quality assessment of LCA data.

The IASB is seeking accounting standards that are both accepted and theoretically sound. This internal consistency of accounting standards sought by the IASB aims to establish a set of accounting principles and rules that are free of logical contradictions in the sense of normative accounting theories. The question of consistency and the measurement of consistency in an accounting system is the subject of much discussion in the international literature. The purpose of this thesis is to present an in-depth study of the Anglo-Saxon concept of "consistency". Through a systematic comparison of accounting in Germany and France, the systemic thinking behind an accounting system is identified as an essential influencing factor for the development of a national understanding of accounting and the concept of "consistency". In particular, it will be shown that German and French accounting law are not typical examples of a European accounting model and that the systemic thinking inherent in an accounting system fundamentally influences the harmonization of national accounting with IFRS.

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The objective of this thesis is to find out if there are gaps between stakeholders' expectations and the information disseminated by the operator on nuclear risk in its annual report. First, I investigate the motives that lead companies to disseminate environmental information, combining legitimacy and stakeholder theories. I then establish that financial accounting does not allow to account for the whole nuclear risk. In particular, accounting translations (provision and contingent liability) do not include risks of uncertain occurrence and high potential damages, such as the risk of nuclear accidents. Consequently, this thesis broadens the scope of analysis beyond the financial statements to include all information disseminated by the operator in its annual report. In a second step, I conduct a study to determine stakeholders' expectations regarding information on nuclear risk, and then compare these expectations to the information disseminated by operators in their annual reports. Two complementary measures allow me to analyze this information. The first measure, which is descriptive, indicates that only 7% of the information disseminated on nuclear risk in annual reports is numerical information, visible to the reader and dealing with specific objectives or actions taken by the operators. The second measure deals with the quality of the information. It suggests that much information desired by stakeholders is not disseminated. Overall, the expectations of regulatory, financial, and, to a lesser extent, media stakeholders seem to be met, while those of industry associations are very imperfectly met.

This thesis aims to find out the reasons behind the 1995 Vietnamese accounting reform, the nature of the accounting system adopted and its influence on social actors. In addition, we wanted to better understand the perception of these actors of the usefulness of the financial information now available, and the changes or improvements desired. The results of our study show that the Vietnamese accounting reform is the result of both internal will and external pressure. Vietnam has adopted a modified capitalist type of accounting to meet the needs of a socialist market economy. Our results also show that the new accounting system favors the macroeconomic needs of the state. They allow us to draw a conclusion on the existence of a very strong coherence between the accounting system, the economic operating system and the social management mode.

The objective of this thesis is to highlight the influence of financing methods on accounting practices between 1890 and 1939 in France. This period was chosen because of the absence of accounting standardization, offering the greatest freedom of action to industrialists in their accounting practices. In addition, these years were characterized by potential access to various means of external financing. Two case studies were conducted based on the annual reports of the General Meetings of Schneider and L'Air Liquide. The first is characterized by a significant recourse to self-financing. This financing structure is favored by the application of a static accounting model, unchanged between 1890 and 1939. On the other hand, L'Air Liquide is characterized by recurrent recourse to capital increases to finance its growth. The accounting practices of this company are therefore part of a dynamic conception of accounting. Through these case studies, the thesis shows the existence of a close relationship between financing methods and accounting practices. The explanation of this influence requires, however, the consideration of factors such as the shareholder structure, the sector of activity, or the profile of the managers.

This thesis reports on research into Algeria's accounting standard-setting strategy in the context of its economy's transition to a market economy. The research presented is qualitative in nature and focuses on the economic and political environment and the accounting system in two distinct contexts. The study of the process of developing the new accounting system showed that the reform was undertaken under the influence of international institutions, notably the World Bank, which also probably guided the accounting reform. The dominant actor in this process is the standard setter-CNC (Ministry of Finance-State). Algeria is abandoning the NCP, a continental European accounting system, instituted within the framework of a socialist planned economy, in favor of an Anglo-Saxon accounting system, as part of its transition to a market economy, inspired by the IASB framework, while retaining the legacies of its past. Algeria has opted to adapt the IASB framework to its context. This adaptation is justified both by the context and by the desire to meet the requirements of the World Bank. It is therefore a naturalistic strategy with opportunistic elements.

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