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Les voies de la recherche en comptabilité financière

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  • Colasse, Bernard
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    Abstract

    Présentation, dans leur ordre d'émergence historique, des quatre principaux courants de la recherche en comptabilité financière : la pratique raisonnée, la recherche a priori ou recherche normative, la recherche empirique ("positive"),les recherches historiques et socio-organisationnelles.

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    Bibliographic Info

    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/9495.

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    Date of creation: 1996
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    Publication status: Published in Enseignements et recherches en gestion, évolution et perspectives : quatrièmes Rencontres, 24 et 25 novembre 1995, [Toulouse],
    Handle: RePEc:dau:papers:123456789/9495

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    Related research

    Keywords: Histoire de la comptabilité; Recherche comptable; Recherche comptable empirique; Recherche comptable normative; Recherche comptable socio-organisationnelle; Théorie positive de la comptabilité;

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    Cited by:
    1. DING, Yuan, 2000. "Accounting Education in France and its Comparison with Chinese One," Les Cahiers de Recherche 713, HEC Paris.
    2. Michèle Saboly & Rim Khemiri, 2011. "Les femmes experts-comptables en Tunisie : Perceptions et réalités," Post-Print hal-00650536, HAL.

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