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Accounting: what balance is there between universality and contingency?
[Contabilitatea: ce echilibru existǎ între universalitate şi contingenţă?]

Author

Listed:
  • Alain Burlaud

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Geneviève Causse

    (ESCP Europe - Ecole Supérieure de Commerce de Paris, UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

Rezumat Întrebarea privind caracterul universal sau contingent al contabilităţii este esenţială deoarece determină una dintre dimensiunile guvernării organizaţiilor. Prima parte a lucrării prezintă dinamica universalităţii, adică, a mişcării către un standard global unic. Ce-a de-a doua parte descrie limitele acestei mişcări şi, în opoziţie, relevanţa unui standard adaptat la situaţiile contingente şi constrângerile locale. În final, partea a treia a lucrării se ocupă de echilibrul dintre aceste două concepte ale contabilităţii.

Suggested Citation

  • Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency? [Contabilitatea: ce echilibru existǎ între universalitate şi contingenţă?]," Post-Print halshs-02145498, HAL.
    • Handle: RePEc:hal:journl:halshs-02145498
    DOI: 10.20869/AUDITF/2018/149/001
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02145498
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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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    Keywords

    Cuvinte-cheie: Contabilitate; universalitate; contingenţă;
    All these keywords.

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