IDEAS home Printed from
   My bibliography  Save this book

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.
  • Handle: RePEc:dau:thesis:123456789/13661
    Note: dissertation

    Download full text from publisher

    File URL:
    Download Restriction: no

    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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.