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Accounting: what balance is there between universality and contingency?

Author

Listed:
  • Alain Burlaud

    (Conservatoir national des arts et métiers)

  • Geneviève Causse

    (Université Paris-Est Creteil et ESCP Europe)

Abstract

The question regarding the universal or contingent character of accounting is essential because it determines one of the dimensions of the governance of organizations. The first part of the article shows the dynamics of universality, that is, the movement towards a single set of global standards. The second part shows the limits of this movement and, conversely, the relevance of standards adjusted to local contingencies and coercions. Finally, the third part deals with the balance between these two concepts of accounting.

Suggested Citation

  • Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 1-89, February.
    • Handle: RePEc:aud:audfin:v:16:y:2018:i:149:p:89
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    References listed on IDEAS

    as
    1. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-02145364, HAL.
    2. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print hal-00481562, HAL.
    3. Jean-Luc Rossignol, 1999. "Comptabilité et fiscalité : chronique d'une relation « impérieuse »," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(2), pages 5-24.
    4. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-00576949, HAL.
    5. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 153-175.
    6. C. Richard Baker & Alain Burlaud, 2015. "The Historical Evolution from Accounting Theory to Conceptual Framework in Financial Standards Setting," Post-Print halshs-02145473, HAL.
    7. Alain Burlaud & Bernard Colasse, 2011. "Réponse aux commentaires sur « Normalisation comptable internationale : le retour du politique ? »," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 17(3), pages 115-128.
    8. repec:dau:papers:123456789/8901 is not listed on IDEAS
    9. Alain Burlaud & Bernard Colasse, 2011. "Réponse aux commentaires sur "Normalisation comptable internationale : le retour du politique?"," Post-Print halshs-00665338, HAL.
    10. repec:dau:papers:123456789/5802 is not listed on IDEAS
    11. Charlotte Disle & Stéphane Périer & Frédéric Bertrand & Nathalie Gonthier-Besacier & Philippe Protin, 2016. "Business Model et normalisation comptable : quelle intégration du modèle économique par les IFRS ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 22(1), pages 85-119.
    12. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(3), pages 153-175.
    13. repec:dau:papers:123456789/4417 is not listed on IDEAS
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    Cited by:

    1. L. Grigoroi & N. Muntean, 2018. "The Experience of the Republic of Moldova in Reforming the Accounting System and Its Harmonization with Ifrs and European Directives," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 6(201), pages 59-64.

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    More about this item

    Keywords

    accounting; universality; contingency;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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