WorldCat Identities

Augustin, Gérald

Works: 12 works in 21 publications in 2 languages and 90 library holdings
Roles: Author, Thesis advisor, Opponent, Other
Publication Timeline
Most widely held works by Gérald Augustin
La comptabilité et la révolution informatique by Gerald Augustin( Book )

6 editions published in 1986 in French and Undetermined and held by 51 WorldCat member libraries worldwide

Emittenten-Compliance by Gerald Augustin( )

3 editions published between 2012 and 2013 in German and held by 26 WorldCat member libraries worldwide

Contrôle et pilotage de la performance : cas de lutte contre la fraude fiscale malgache by Liliane Razafindratsima( )

1 edition published in 2015 in French and held by 2 WorldCat member libraries worldwide

Since the reference model was developed by Allingham and Sandmo (1972), the problems linked ta tax evasion and particularly ta the relationship between the reasons for tax compliance, and the amount of declared income have often been studied. The taxpayer's decision depends primarily on the amount of his real income, on the tax rate, on the probability of control and on the amount of the fines in the case of identified fraud. However, other parameters more psychological than economical arc also taken into account ta identify the social climate in which the taxpayer evolves, the use of their tax contributions by the government, the social norms, or simply the awareness of the duty taxes in order ta support public projects and fiscal publicspiritedness. These facts have not yet been taken into consideration in developing countries like Madagascar. Tax evasion is linked to the incapacity of tax authorities to ensure full control of the system due to a lack of means as well as phenomena such as com1ption, the increasing presence of the informal sector and the influence of the political decision makers. Empirical studies have shown that Value-Added Tax remains the most defraudcd tax by taxpayers and that the annual lasses due to tax evasion are exorbitant, totaling around € 203 million from 2007 to 2009 in the centers participating in the survey
La réduction d'effectifs est-elle une mesure souhaitable? : Essai de réponse à cette question grâce au concept de valeur ajoutée by Komla Agbessinyalé Dzreke( Book )

2 editions published in 2012 in French and held by 2 WorldCat member libraries worldwide

Pas de résumé en anglais
Les modèles de bases de données et la théorie comptable by Gérald Augustin( )

2 editions published between 1984 and 2019 in French and held by 2 WorldCat member libraries worldwide

Pour une normalisation multidimensionnelle : esquisse d'une théorie générale de la comptabilité by GERALD AUGUSTIN( )

1 edition published in 1992 in French and held by 1 WorldCat member library worldwide

Les principes comptables se contredisent. Mais ils cessent de le faire lorsqu'on les divise en trois familles : - celle du principe de prudence et ses corollaires - celle du principe de continuité et ses corollaires - celle des principes communs à ces deux familles. Aussi, avons-nous préconisé l'établissement de deux bilans pour résoudre les problèmes actuels de la normalisation : - bilan "prudent" régi par le principe de prudence et de continuité. Mais lorsque ces deux principes entrent en conflit, nous choisirons la solution découlant du principe de prudence; - un bilan de "continuité" régi par le principe de continuité d'abord, et de prudence ensuite. Lorsque le principe de continuité entrera en conflit avec le principe de prudence, nous retiendrons la solution qui découle du principe de continuité
Divulgation financière volontaire, gestion du résultat comptable et structure de propriété by El Mehdi Lamrani( )

1 edition published in 2014 in French and held by 1 WorldCat member library worldwide

The financial scandals of the last decade and recent headlines have clearly shown the full importance of reliable reporting to shareholders and the very damaging effects that a lack of transparency can have. The objective of this thesis is to study the link between voluntary financial disclosure and earnings management, and contribute to the study of the determinants of these two dimensions of accounting policy. The impact of ownership structure is examined, including its moderating effect on the relationship between voluntary disclosures and earnings management. Analyst coverage is introduced as an indirect measure of voluntary financial disclosures to investigate the determinants of earnings management, and also examined as a mediating variable in the voluntary disclosures-earnings management relationship. By reviewing the literature on the determinants of accounting policy in the light of positive accounting theory and information theory, this thesis proposes a different analytical framework for research in the French context. This framework is underpinned by Structural Equation Modeling (SEM) and more precisely the variance-based method for estimation of structural models (Partial Least Squares (PLS), which is very rarely used in accounting research
Différenciation et intégration des systèmes comptables : Une étude typologique by Lazhar El Orf( )

1 edition published in 2012 in French and held by 1 WorldCat member library worldwide

The objective of this thesis is to understand and explain the modes of integration of accounting systems of companies from four cases (two big and two medium-sized enterprises). We relied on the theory of differentiation-integration of Lawrence and Lorsch (1967) to interpret the studied integration situations. This theory shows that companies with very different structures have sophisticated mechanisms for integration while those whose structures are poorly differentiated have rudimentary coordination mechanisms. We have also mobilized the event and multidimensional approach of Sorter (1969) who proposes a theoretical framework for the accountant integration. The ERP is a highly practical application of this approach.Our qualitative analysis of four cases study in terms of similarities and differences, supported on the theory of the differentiation-integration, helped to explain the observed situations of integration of accounting subsystems but also to show the relevance of the event-based approach, as part of system design information structures diversified and differentiated. Our results show, like Lawrence and Lorsch, that there are different modes of integration of accounting systems tailored to different contexts. We have developed a typology consisting of four configurations of accounting systems (four situations integration-differentiation): (1) Conventional two-dimensional system, (2) Quasi-integrated centralized system, (3) Integrated system,(4),Multidimensional,system.Strategy and size appear to be, beyond all other considerations, the main determinants of the accounting, followed, environment and other elements of the context of the accounting system such as the management structure and system management control. However, the impact of the size differs from one company to another. When the size is combined with a strategy of diversification (and by extension to various and dynamic environments) its differentiating effect on the organization (and the accounting system) is very important, requiring developed integration compensatory mechanisms. Both diversified firms (POULINA and MEDDEB) have implemented an integrated accounting system to unify their subsystems differentiated. When the size is the result of a simple development of a single activity (monoactivity) its integrator-differentiator effect on the organization and the accounting system is less important. Companies with activities and homogeneous structures (SONEDE and SME) have been content to a poorly integrated accounting system or two-dimensional
Comptabilité financière et comptabilité de gestion : jusqu'où faut-il les intégrer ? by Gérald Augustin( Book )

1 edition published in 1996 in French and held by 1 WorldCat member library worldwide

This paper examines the possibility to integrate financial accounting and management accounting. This integration is limited because financial accounting is pursuing a fiscal goal. But data bases oriented objects is opening new issue
La gestion des conflits de rôles chez les auditrices légales en situation d'interactions avec le client by Nathalie Bitbol-Saba( )

1 edition published in 2015 in French and held by 1 WorldCat member library worldwide

This thesis aims to help better understand role conflicts experienced by female statutory auditors. These role conflicts and the way they are managed are analysed in a specific professional and relational context: that of interactions with the client. This thesis is presented in the form of a qualitative field study combining three methods of collecting data: non participative observations, semi-directed interviews and life history. Our sample includes female auditors working in Big 4 firms and medium or small sized firms, as well as male and female clients. It reveals six roles taken on by female auditors, including that of sexual object, absent from accounting research. Interactions with clients can reactivate role conflict experienced within the firms, generate new ones, inhibit or even suppress some of them. It identifies two inter-role conflicts arising from a co-construction of meaning between the female auditor and the client. It also reveals two kinds of role conflict management which are not mutually exclusive. The first is composed of six adaptative interactional tactics which reinforce an established order of gender and where women are both victims and agents of their condition. A typology of these adaptative interactional tactics is proposed. The second, which could be qualified as radical, comes from a deep questioning of the professional role defined by audit firms. It consists of a reinterpretation of the professional role of female auditors. It envisages the reconciliation of both masculine and feminine modes of interaction with the client. Differences in termes of conflict roles and role conflict management are identified between female auditors working in Big 4 firms and female auditors working in medium or small sized firms
La qualité de service électronique : proposition d'un modèle d'évaluation et application au contexte des cabinets comptables tunisiens by Inès Zekri( Book )

1 edition published in 2009 in French and held by 1 WorldCat member library worldwide

Bien que les travaux passés aient étudié la qualité de service électronique dans différents contextes, aucune étude n'a proposée, jusqu'à ce jour, un modèle intégrateur permettant de juger de la qualité de service électronique offerts par les cabinets comptables. L'objectif de la présente recherche est d'identifier les déterminants de la qualité de service électronique du professionnel comptable et de proposer un modèle d'évaluation permettant de l'expliquer. Le modèle de la recherche a été testé en mobilisant conjointement l'approche quantitative (enquête par questionnaire auprès de 110 clients) et l'approche qualitative (30 entretiens semi-directifs) selon une logique de triangulation. Les résultats ont montré que la qualité de service électronique est un concept complexe et multidimensionnel. Ainsi, elle renvoie à une appréciation conjointe de trois concepts multidimensionnels : la qualité du système électronique, la qualité de l'interface web et la qualité de la prestation
Contribution à l'étude de l'audit éclairé des financements obscurs by Dolly Matta( )

1 edition published in 2006 in French and held by 1 WorldCat member library worldwide

Les enseignements de la théorie présentent très souvent la finance comme étant une discipline homogène et rationnelle. Or, la finance est mondiale. Par conséquent, ce qui est vrai au Liban (ou en France), ne l'est pas forcément ailleurs, en raison de la diversité des cultures. De plus, la finance, comme tout autre spécialité de gestion, peut être manipulée par les hommes en raison du caractère opportuniste de ces derniers. De ce fait, la finance a plusieurs visages. Nous avons voulu montrer, dans notre thèse, son visage délictueux et celui du blanchiment d'argent sale. L'anonymat de l'origine de l'argent sale et la neutralité de son odeur (parmi d'autres caractéristiques de la monnaie) ont poussé les délinquants et les blanchisseurs à utiliser rapidement et avec ingéniosité diverses techniques pour le blanchir en ayant recours à divers agents. Parmi ces derniers se trouvent les professionnels comptables qui peuvent, eux aussi, en raison du caractère opportuniste des hommes et de la diversité des cultures, ne pas respecter la déontologie financière et par la suite participer dans le camouflage du blanchiment des capitaux illicites
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French (17)

German (3)