Essec\Faculty\Model\Profile {#2233
#_id: "B00000159"
#_source: array:40 [
"bid" => "B00000159"
"academId" => "1949"
"slug" => "dinasquet-roger"
"fullName" => "Roger DINASQUET"
"lastName" => "DINASQUET"
"firstName" => "Roger"
"title" => array:2 [
"fr" => "Professeur émérite"
"en" => "Emeritus Professor"
]
"email" => "dinasquet@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0)1 34 43 30 06"
"sites" => []
"facNumber" => "1949"
"externalCvUrl" => "https://faculty.essec.edu/cv/dinasquet-roger/pdf"
"googleScholarUrl" => ""
"facOrcId" => "https://orcid.org/"
"career" => array:1 [
0 => Essec\Faculty\Model\CareerItem {#2241
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1973-09-19"
"endDate" => null
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur émérite"
"en" => "Emeritus Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"diplomes" => array:3 [
0 => Essec\Faculty\Model\Diplome {#2235
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "1975"
"label" => array:2 [
"en" => "Doctorat in Science of Management"
"fr" => "Doctorat en Sciences de Gestion"
]
"institution" => array:2 [
"fr" => "Université Paris-Est-Créteil-Val-de-Marne"
"en" => "Université Paris-Est-Créteil-Val-de-Marne"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
1 => Essec\Faculty\Model\Diplome {#2237
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "1950"
"label" => array:2 [
"en" => "Chartered Accountant Diploma"
"fr" => "Diplôme d'Expertise Comptable"
]
"institution" => array:2 [
"fr" => "Ordre des experts comptables"
"en" => "Ordre des experts comptables"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
2 => Essec\Faculty\Model\Diplome {#2234
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "1950"
"label" => array:2 [
"en" => "Maîtrise in Management"
"fr" => "Maîtrise de Gestion"
]
"institution" => array:2 [
"fr" => "Université Paris-Dauphine, PSL"
"en" => "Université Paris-Dauphine, PSL"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"bio" => array:2 [
"fr" => null
"en" => null
]
"department" => array:2 [
"fr" => "Comptabilité et contrôle de gestion"
"en" => "Accounting and Management Control "
]
"site" => array:2 [
"fr" => ""
"en" => ""
]
"industrrySectors" => array:2 [
"fr" => null
"en" => null
]
"researchFields" => array:2 [
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]
"teachingFields" => array:2 [
"fr" => null
"en" => null
]
"distinctions" => []
"teaching" => []
"otherActivities" => array:5 [
0 => Essec\Faculty\Model\ExtraActivity {#2238
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1946-12-21"
"endDate" => null
"year" => null
"uuid" => "204"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Membre d'une association académique"
"en" => "Member of an academic association"
]
"label" => array:2 [
"fr" => "Membre de l'Association Française de Comptabilité (French Accounting Association)"
"en" => "Member of the Association Francophone de Comptabilité (French Accounting Association)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
1 => Essec\Faculty\Model\ExtraActivity {#2232
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1946-12-21"
"endDate" => null
"year" => null
"uuid" => "501"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Membre d'une association professionnelle, d'un groupe d'experts ou d'un conseil d'administration"
"en" => "Member of a professional association, of an expert group or of a board of directors"
]
"label" => array:2 [
"fr" => "Membre du Conseil d'examination du Certified Public Accountant degree"
"en" => "Member of the examining board for the Certified Public Accountant degree"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
2 => Essec\Faculty\Model\ExtraActivity {#2236
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1946-12-21"
"endDate" => null
"year" => null
"uuid" => "501"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Membre d'une association professionnelle, d'un groupe d'experts ou d'un conseil d'administration"
"en" => "Member of a professional association, of an expert group or of a board of directors"
]
"label" => array:2 [
"fr" => "Membre du Conseil d'Expert pour le Financial and Management Accounting Committee (FMAC)"
"en" => "Panel Member of the Financial and Management Accounting Committee (FMAC)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
3 => Essec\Faculty\Model\ExtraActivity {#2239
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1946-12-21"
"endDate" => null
"year" => null
"uuid" => "501"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Membre d'une association professionnelle, d'un groupe d'experts ou d'un conseil d'administration"
"en" => "Member of a professional association, of an expert group or of a board of directors"
]
"label" => array:2 [
"fr" => "Membre de l'Académie des sciences et techniques comptables et financières (Ordre des experts-comptables)"
"en" => "Member of the l'Académie des sciences et techniques comptables et financières (Ordre des experts-comptables)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
4 => Essec\Faculty\Model\ExtraActivity {#2240
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1946-12-21"
"endDate" => null
"year" => null
"uuid" => "204"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Membre d'une association académique"
"en" => "Member of an academic association"
]
"label" => array:2 [
"fr" => "Membre de l'Association française des diplômés Experts-comptables"
"en" => "Member of the Association française des diplômés Experts-comptables (French Certified Public Accountants Association)."
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"theses" => []
"indexedAt" => "2024-12-21T14:21:26.000Z"
"contributions" => array:17 [
0 => Essec\Faculty\Model\Contribution {#2243
#_index: "academ_contributions"
#_id: "2054"
#_source: array:18 [
"id" => "2054"
"slug" => "metiers-de-la-comptabilite-et-offres-demplois"
"yearMonth" => "1996-05"
"year" => "1996"
"title" => "Métiers de la comptabilité et offres d'emplois"
"description" => "DINASQUET, R. (1996). Métiers de la comptabilité et offres d'emplois. <i>Revue Française de Comptabilité</i>, pp. 52-57."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "52-57"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article présente les résultats d'une étude basée sur l'analyse des petites annonces de recrutement dans les métiers de la comptabilité en 1995. Les critères retenus sont notamment : les types de métiers, la formation, l'expérience, les salaires. Ces résultats sont comparés à ceux obtenus dans une étude similaire réalisée il y a 10 ans."
"en" => "This article presents the results of a survey based on the analysis of press announcements of positions in the accounting area in 1995. It examines the type of position, education level, experience, salary level,... These results are compared to those obtained in a similar study 10 years ago."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
1 => Essec\Faculty\Model\Contribution {#2245
#_index: "academ_contributions"
#_id: "6512"
#_source: array:18 [
"id" => "6512"
"slug" => "les-pratiques-en-matiere-de-cout-du-capital"
"yearMonth" => "1991-09"
"year" => "1991"
"title" => "Les pratiques en matière de coût du capital"
"description" => "DINASQUET, R. (1991). Les pratiques en matière de coût du capital."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#2247
#_index: "academ_contributions"
#_id: "8162"
#_source: array:18 [
"id" => "8162"
"slug" => "le-diagnostic-de-lentreprise-guide-methodologique-pour-consultants"
"yearMonth" => "1990-07"
"year" => "1990"
"title" => "Le diagnostic de l'entreprise - Guide méthodologique pour consultants"
"description" => "MAITRE, P., DINASQUET, R., LE MOAL, P., MATHE, H., THEVENET, M. et THEVENET, G. (1990). <i>Le diagnostic de l'entreprise - Guide méthodologique pour consultants</i>. ESSEC Business School."
"authors" => array:6 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
1 => array:3 [
"name" => "THEVENET Maurice"
"bid" => "B00000494"
"slug" => "thevenet-maurice"
]
2 => array:3 [
"name" => "THEVENET Gérard"
"bid" => "B00000518"
"slug" => "viens-gerard"
]
3 => array:1 [
"name" => "MAITRE P."
]
4 => array:1 [
"name" => "LE MOAL P."
]
5 => array:1 [
"name" => "MATHE H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Management"
"en" => "Management"
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#2244
#_index: "academ_contributions"
#_id: "3073"
#_source: array:18 [
"id" => "3073"
"slug" => "la-comptabilite-financiere"
"yearMonth" => "2008-01"
"year" => "2008"
"title" => "La comptabilité financière"
"description" => "ESNAULT, B. et DINASQUET, R. (2008). <i>La comptabilité financière</i>. PUF, 127 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
1 => array:1 [
"name" => "ESNAULT B."
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Comptabilité financière"
1 => "Etats financiers"
2 => "Principes"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet ouvrage donne les clés pour une compréhension du système comptable et des états financiers. Il souligne la prééminence de la communication financière, assignée à la comptabilité. Il intègre les évolutions liées à l'adoption des normes internationales (IFRS) et fait référence au cadre conceptuel de l'IASB."
"en" => "This book introduces the accounting sytem and presents the contents of the financial statements. The pre-eminence of financial reporting is fundamental , it is the main objective of financial accounting. It emphasizes the new international principles and rules (IFRS) and the conceptual framework of the IASB."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2248
#_index: "academ_contributions"
#_id: "4043"
#_source: array:18 [
"id" => "4043"
"slug" => "obligations-non-financieres"
"yearMonth" => "2006-01"
"year" => "2006"
"title" => "Obligations non financières"
"description" => "DINASQUET, R. (2006). Obligations non financières. Dans: <i>Comptabilité financière en IFRS</i>. 1st ed. Pearson Education, pp. 277-310."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => "Comptabilité financière en IFRS"
"keywords" => array:5 [
0 => "Avantages du personnel"
1 => "Comptabilité financière"
2 => "IFRS"
3 => "Passifs éventuels"
4 => "Provisions"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "277-310"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre traite : - IAS 19 Avantages du personnel : toutes formes de contrepartie donnée par une entité au titre des services rendus par son personnel - IAS 37 : Provisions et passifs éventuels"
"en" => "This chapter cover : - IAS 19 : all forms of consideration given by an entity for service rendered by employees. - IAS 37 : Provision and contingent liabilities"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2242
#_index: "academ_contributions"
#_id: "4044"
#_source: array:18 [
"id" => "4044"
"slug" => "obligations-non-financieres"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Obligations non financières"
"description" => "DINASQUET, R. (2009). Obligations non financières. Dans: <i>Comptabilité financière en IFRS (2e édition)</i>. 1st ed. Pearson Education, pp. 103-1332."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => "Comptabilité financière en IFRS (2e édition)"
"keywords" => array:5 [
0 => "Avantage du personnel"
1 => "Comptabilité financière"
2 => "IFRS"
3 => "Passif éventuel"
4 => "Provisions"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "103-1332"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre traite : - IAS 19 Avantages du personnel : toutes formes de contrepartie donnée par une entité au titre des services rendus par son personnel , - IAS 37 : provisions et passifs éventuels."
"en" => "This chapter covers: - IAS 19: all forms of consideration given by an entity for service rendered by employees - IAS 37: provision and contingent liabilities."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2246
#_index: "academ_contributions"
#_id: "4045"
#_source: array:18 [
"id" => "4045"
"slug" => "obligations-non-financieres"
"yearMonth" => "2012-09"
"year" => "2012"
"title" => "Obligations non financières"
"description" => "DINASQUET, R. (2012). Obligations non financières. Dans: <i>Comptabilité financière en IFRS (3ème édition)</i>. 3 ed. Pearson, pp. 107-146."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => "Comptabilité financière en IFRS (3ème édition)"
"keywords" => array:5 [
0 => "Avantage du personnel"
1 => "Comptabilité financière"
2 => "IFRS"
3 => "Passif éventuel"
4 => "Provisions"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "107-146"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre traite l'IAS 19 Avantages du personnel : toutes formes de contrepartie donnée par une entité au titre des services rendus par son personnel ; et l'IAS 37 : provisions et passifs éventuels."
"en" => "This chapter covers the IAS 19: all forms of consideration given by an entity for service rendered by employees; and IAS 37: provision and contingent liabilities."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2249
#_index: "academ_contributions"
#_id: "5453"
#_source: array:18 [
"id" => "5453"
"slug" => "atelier-le-plan-de-carriere-du-collaborateur-du-cabinet-dexpertise-comptable"
"yearMonth" => "1989-07"
"year" => "1989"
"title" => "Atelier : le plan de carrière du collaborateur du Cabinet d'Expertise Comptable"
"description" => "DINASQUET, R. (1989). Atelier : le plan de carrière du collaborateur du Cabinet d'Expertise Comptable."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2250
#_index: "academ_contributions"
#_id: "506"
#_source: array:18 [
"id" => "506"
"slug" => "dans-le-silence-des-textes-ou-la-contribution-de-la-cncc-a-la-doctrine-comptable-une-etude-sur-la-periode-1985-1998"
"yearMonth" => "2009-12"
"year" => "2009"
"title" => ""Dans le silence des textes.." ou la contribution de la CNCC à la doctrine comptable. Une étude sur la période 1985-1998."
"description" => "DINASQUET, R. (2009). "Dans le silence des textes.." ou la contribution de la CNCC à la doctrine comptable. Une étude sur la période 1985-1998. <i>Revue Française de Comptabilité</i>, (427), pp. 34-39."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Auditeurs"
1 => "Comptabilité financière"
2 => "Doctrine comptable"
]
"updatedAt" => "2021-07-13 14:29:55"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "34-39"
"volume" => null
"number" => "427"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La période 1985-1998 a vu, en France, l'extension du champ d'activité et l'élargissement de la mision des auditeurs. Par ailleurs, le droit comtable se caractérise par la diversité et le nombre de ses souces, parfois contradictoires. En conséquence, régulièrement confronté à des situations nouvelles ou à une absence de textes de référence, le commissaire aux comptes est parfois amené à consulter les Commissions permanentes de la Compagnie nationale, organes d'élaboration de la doctrine professionnelle, afin d'obtenir une réponse à une question technique. Une étude des avis publiés par ces commissions techniques, de 1985 à 1998, dans le bulletin de la Compagnie et portant sur des questions d'ordre comptable met en relief le rôle important de cette contribution doctrinale. Ces réponses constituent des références indiscutables et se retrouvent régulièrement citées dans les ouvrages et revues des professionnels comptables français, plus de deux décennies après leur publication."
"en" => "Owing to the widening of their sphere of activity, french auditors have been confronted with difficulties in applying accounting laws for 30 years. This research studies the contribution of the CNCC (the french organization of auditors) to the formation of an accounting doctrine in France. The CNCC provides interpretations for its members to help them ensure compliance with current regulation and laws. A database has been created from 423 questions about these accounting difficulties wich have been presented by the auditors to the CNCC The answers have been published in a quaterly journal entitled "Le bulletin de la Compagnie Nationale des Commissaires au comptes" (1985-1998). This research shows that a doctrine has been created which goes beyon the current laws. This doctrine is characterized by its quality and its permanence."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2251
#_index: "academ_contributions"
#_id: "662"
#_source: array:18 [
"id" => "662"
"slug" => "approche-du-modele-comptable-chinois"
"yearMonth" => "1992-01"
"year" => "1992"
"title" => "Approche du modèle comptable chinois"
"description" => "DINASQUET, R. (1992). Approche du modèle comptable chinois. <i>Les Cahiers Internationaux de la Comptabilité</i>, pp. 45-53."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:30:00"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "45-53"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Réflexions sur les objectifs et le fonctionnement du système comptable chinois liés à un système rigide d'économie planifiée."
"en" => "In China, the objectives and the way the accounting system works are of course linked to a strict planned economy system. This paper points at very specific problems of a centralized economy."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2252
#_index: "academ_contributions"
#_id: "7709"
#_source: array:18 [
"id" => "7709"
"slug" => "le-diagnostic-de-lentreprise-guide-methodologique-pour-consultants-version-chinoise"
"yearMonth" => "1990-01"
"year" => "1990"
"title" => "Le diagnostic de l'entreprise - Guide méthodologique pour consultants (version chinoise)"
"description" => "MAITRE, P., DINASQUET, R., LE MOAL, P., MATHE, H., THEVENET, M. et THEVENET, G. [Eds] (1990). <i>Le diagnostic de l'entreprise - Guide méthodologique pour consultants (version chinoise)</i>. Beijing Enterprise Management Association (BEMA), 306 pages."
"authors" => array:6 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
1 => array:3 [
"name" => "THEVENET Maurice"
"bid" => "B00000494"
"slug" => "thevenet-maurice"
]
2 => array:3 [
"name" => "THEVENET Gérard"
"bid" => "B00000518"
"slug" => "viens-gerard"
]
3 => array:1 [
"name" => "MAITRE P."
]
4 => array:1 [
"name" => "LE MOAL P."
]
5 => array:1 [
"name" => "MATHE H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Direction d'ouvrage"
"en" => "Book editor"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet ouvrage propose aux consultants une approche systématique et pratique pour le diagnostic complet d'une entreprise : analyse des opportunités et menaces existantes dans son secteur industriel, audit de son potentiel interne, détection de ses problèmes essentiels."
"en" => "This work offers consultants a systematic and practical approach to the complete diagnosis of a company : analysis of existing opportunities and threats in its industrial sector, audit of its internal potential, detection of its essential problems."
]
"authors_fields" => array:2 [
"fr" => "Management"
"en" => "Management"
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2253
#_index: "academ_contributions"
#_id: "8125"
#_source: array:18 [
"id" => "8125"
"slug" => "la-fonction-comptable-dans-lentreprise-francaise-en-1990"
"yearMonth" => "1993-01"
"year" => "1993"
"title" => "La fonction comptable dans l'entreprise française en 1990"
"description" => "DINASQUET, R. (1993). <i>La fonction comptable dans l'entreprise française en 1990</i>. ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Présentation des résultats d'une enquête sur la fonction comptable dans l'entreprise française en 1990. Le questionnaire était centré sur les aspects : organisation, moyens, coûts."
"en" => "This paper presents the results of a study of the accounting function in French companies in 1990. The main areas considered were cost, organization, physical equipment and human resources."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2254
#_index: "academ_contributions"
#_id: "8215"
#_source: array:18 [
"id" => "8215"
"slug" => "les-pratiques-des-entreprises-francaises-en-matiere-de-cout-du-capital"
"yearMonth" => "1994-08"
"year" => "1994"
"title" => "Les pratiques des entreprises françaises en matière de coût du capital"
"description" => "DINASQUET, R. (1994). <i>Les pratiques des entreprises françaises en matière de coût du capital</i>. ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Synthèse de l'enquête sur l'utilisation de la notion du coût du capital et de son mode de détermination. Questionnaire adressé à 380 entreprises. Taux de réponse : 6%. Les points suivants ont été examinés : 1) Le concept du coût du capital est-il utilisé ? 2) Dans quel but ? 3) Quel est le mode de calcul retenu par les entreprises ?"
"en" => "Results of the questionnaire on the application of the cost of capital. The survey was sent to 380 French companies. The response rate is 6%. The objective of this survey is to get answers to the following questions : 1) Do firms use the concept of cost of capital ? 2) If so, under what circumstances is it used ? 3) How do firms calculate their cost of capital ?"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2255
#_index: "academ_contributions"
#_id: "8323"
#_source: array:18 [
"id" => "8323"
"slug" => "petites-annonces-et-metiers-de-la-comptabilite"
"yearMonth" => "1995-12"
"year" => "1995"
"title" => "Petites annonces et métiers de la comptabilité"
"description" => "DINASQUET, R. (1995). <i>Petites annonces et métiers de la comptabilité</i>. ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce papier présente les résultats d'une étude basée sur l'analyse des petites annonces de recrutement dans les métiers de la comptabilité en 1995. Les critères retenus sont notamment : les types de métiers, la formation, l'expérience, les salaires, ... Ces résultats sont comparés à ceux obtenus dans une étude similaire réalisée il y a 10 ans."
"en" => "This paper presents the results of a survey based on the analysis of press announcements of positions in the accounting area in 1995. It examines, in particular : the type of position, education levels, experience, salary levels, ... These results are compared to those obtained in a similar study 10 years ago."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2256
#_index: "academ_contributions"
#_id: "5012"
#_source: array:18 [
"id" => "5012"
"slug" => "quelles-formations-aujourdhui-pour-les-metiers-de-la-comptabilite"
"yearMonth" => "1996-05"
"year" => "1996"
"title" => "Quelles formations aujourd'hui pour les métiers de la comptabilité ?"
"description" => "DINASQUET, R. (1996). Quelles formations aujourd'hui pour les métiers de la comptabilité ? Dans: <i>Comptabilité et développement</i>. Financial Management Association (FMA), pp. 303-315."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => "Comptabilité et développement"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "303-315"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce papier présente les résultats d'une étude basée sur l'analyse de petites annonces de recrutement dans les métiers de la comptabilité de novembre 1993 à décembre 1995. Il s'agit d'examiner pour le directeur administratif et financier et le contrôleur de gestion, la formation recherchée par l'entreprise et le type de missions confiées."
"en" => "This paper presents the results of a survey based on the analysis of press announcements of positions in the accounting area from november 1993 to december 1995. It examines responsibilities and educational backgrounds (university degrees) for financial controllers and management accountants."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2257
#_index: "academ_contributions"
#_id: "4732"
#_source: array:18 [
"id" => "4732"
"slug" => "la-fonction-comptable-dans-lentreprise-francaise-en-1990-organisation-moyens-couts"
"yearMonth" => "1993-05"
"year" => "1993"
"title" => "La fonction comptable dans l'entreprise française en 1990 : organisation, moyens, coûts"
"description" => "DINASQUET, R. (1993). La fonction comptable dans l'entreprise française en 1990 : organisation, moyens, coûts. Dans: <i>Comptabilité et Nouvelles Technologies - Actes du 14e Congrès de l'Association Française de Comptabilité</i>. Université Paul Sabatier - Toulouse III, pp. 73-85."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => "Comptabilité et Nouvelles Technologies - Actes du 14e Congrès de l'Association Française de Comptabilité"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "73-85"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Présentation des résultats d'une enquête sur la fonction comptable dans l'entreprise française en 1990. Le questionnaire était centré sur les aspects : organisation, moyens, coûts."
"en" => "This paper presents the results of a study of the accounting function in French companies in 1990. (Cost, organization, physical equipment, human resources)."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2258
#_index: "academ_contributions"
#_id: "4966"
#_source: array:18 [
"id" => "4966"
"slug" => "petites-annonces-et-recrutement-dans-les-metiers-de-la-comptabilite"
"yearMonth" => "1995-11"
"year" => "1995"
"title" => "Petites annonces et recrutement dans les métiers de la comptabilité"
"description" => "DINASQUET, R. (1995). Petites annonces et recrutement dans les métiers de la comptabilité. Dans: <i>Transversalité de la GRH</i>. Association Francophone de Gestion des Ressources Humaines (AGRH), pp. 24-31."
"authors" => array:1 [
0 => array:3 [
"name" => "DINASQUET Roger"
"bid" => "B00000159"
"slug" => "dinasquet-roger"
]
]
"ouvrage" => "Transversalité de la GRH"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "24-31"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce papier présente les résultats d'une étude basée sur l'analyse des petites annonces de recrutement dans les métiers de la comptabilité en 1995. Les critères retenus sont notamment : les types de métiers, la formation, l'expérience, les salaires, ... Ces résultats sont comparés à ceux obtenus dans une étude similaire réalisée il y a 10 ans."
"en" => "This paper presents the results of a survey based on the analysis of press announcements of positions in the accounting area in 1995. It examines, in particular : the type of position, education levels, experience, salary levels, ... These results are compared to those obtained in a similar study 10 years ago."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-21T14:21:48.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.6790423
+"parent": null
}
]
"avatar" => "https://faculty.essec.edu/wp-content/uploads/avatars/B00000159.jpg"
"contributionCounts" => 17
"personalLinks" => array:1 [
0 => "<a href="https://orcid.org/" target="_blank">ORCID</a>"
]
"docTitle" => "Roger DINASQUET"
"docSubtitle" => "Professeur émérite"
"docDescription" => "Département: Comptabilité et contrôle de gestion<br>Campus de Cergy"
"docType" => "cv"
"docPreview" => "<img src="https://faculty.essec.edu/wp-content/uploads/avatars/B00000159.jpg"><span><span>Roger DINASQUET</span><span>B00000159</span></span>"
"academ_cv_info" => ""
]
#_index: "academ_cv"
+lang: "fr"
+"_type": "_doc"
+"_score": 5.0369525
+"parent": null
}
