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


  • Richard, Jacques


  • Benkel, Muriel


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.

Suggested Citation

  • Benkel, Muriel, 2013. "Comparaison du droit comptable allemand et du droit comptable français : une approche systémique," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13661 edited by Richard, Jacques, April.
  • Handle: RePEc:dau:thesis:123456789/13661
    Note: dissertation

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    References listed on IDEAS

    1. Lars E.O. Svensson, 1994. "Estimating and Interpreting Forward Interest Rates: Sweden 1992 - 1994," NBER Working Papers 4871, National Bureau of Economic Research, Inc.
    2. Pietro Veronesi & Francis Yared, 1999. "Short and Long Horizon Term and Inflation Risk Premia in the US Term Structure: Evidence from an Integrated Model for Nominal and Real Bond Prices under Regime Shifts," CRSP working papers 508, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
    3. Vayanos, Dimitri, 2004. "Flight to quality, flight to liquidity, and the pricing of risk," LSE Research Online Documents on Economics 456, London School of Economics and Political Science, LSE Library.
    4. Svensson, Lars E O, 1994. "Estimating and Interpreting Forward Interest Rates: Sweden 1992-4," CEPR Discussion Papers 1051, C.E.P.R. Discussion Papers.
    5. John C. Williams, 2011. "Unconventional monetary policy: lessons from the past three years," FRBSF Economic Letter, Federal Reserve Bank of San Francisco, issue oct3.
    6. van Norden Simon & Vigfusson Robert, 1998. "Avoiding the Pitfalls: Can Regime-Switching Tests Reliably Detect Bubbles?," Studies in Nonlinear Dynamics & Econometrics, De Gruyter, vol. 3(1), pages 1-24, April.
    7. Wei, Jason Z., 2003. "A multi-factor, credit migration model for sovereign and corporate debts," Journal of International Money and Finance, Elsevier, vol. 22(5), pages 709-735, October.
    8. Stanton, Richard, 1997. " A Nonparametric Model of Term Structure Dynamics and the Market Price of Interest Rate Risk," Journal of Finance, American Finance Association, vol. 52(5), pages 1973-2002, December.
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    More about this item


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

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law


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