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Qu'est-ce qu'une théorie en comptabilité ?

Author

Listed:
  • Marc Nikitin

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

  • Aurélien Ragaigne

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

In order to answer the question raised, we examine titles and abstracts of 906 articles, published in eight best refereed accounting journals. The main characteristics is that the theoretical concern is steady, rather modest but significantly increasing in the last decade. Theories mentioned by authors are very numerous and one can observe that the term 'theory' has several very different meanings. As a consequence, setting up a typology of theories mentions looks quite hazardous and risky. In an exploratory approach, we draw the notion of 'genre' from literary research and use it as a criteria to build a tentative typology of accounting theories. We finally analize one of these 'genres'.

Suggested Citation

  • Marc Nikitin & Aurélien Ragaigne, 2012. "Qu'est-ce qu'une théorie en comptabilité ?," Post-Print hal-00690978, HAL.
    • Handle: RePEc:hal:journl:hal-00690978
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690978
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    File URL: https://hal.science/hal-00690978/document
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    Cited by:

    1. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.

    More about this item

    Keywords

    Accounting theory; literary genres; Théorie comptable; genres littéraires;
    All these keywords.

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