Advanced Search
MyIDEAS: Login to save this book or follow this series

Comparaison du droit comptable allemand et du droit comptable français : une approche systémique

Contents:

Editor Info

  • Richard, Jacques

Author Info

  • Benkel, Muriel
Registered author(s):

    Abstract

    This paper augments the existing literature related to the concistency concept that critically discusses the meaning of « consistency », its theoretical restraints and its practicability. An interpretation of the consistency concept using systems theory leads to the conclusion that « consistency » is to be interpreted as a « social equilibrium » of a national accounting system. Therefore an historical grown interpretation of « consistency » cannot be used as an appraisal benchmark for foreign accounting systems. This concern corresponds with the usual criticism addressed to the normative concistency notion. Despite this criticism the paper argues that the consistency discourse can result in an essential contribution to the development of an accepted, theoretically well-founded international accounting system.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/13661/2/2013PA090067.pdf
    Download Restriction: no

    Bibliographic Info

    as in new window
    This book is provided by Paris Dauphine University in its series Economics Thesis from University Paris Dauphine with number 123456789/13661 and published in 2013.

    Order: http://basepub.dauphine.fr/xmlui/handle/123456789/13661
    Handle: RePEc:dau:thesis:123456789/13661

    Note: dissertation
    Contact details of provider:
    Web page: http://www.dauphine.fr/en/welcome.html
    More information through EDIRC

    Related research

    Keywords: Cohérence interne; Droit comptable allemand; Droit comptable français; Ifrs; Théorie systémique; Consystency; German accounting law; French Accounting law; System theory;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:dau:thesis:123456789/13661. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandre Faure).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.