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L’institutionnalisation de la recherche comptable en France : un processus à l’issue incertaine

Author

Listed:
  • Yves Levant

    (SKEMA Business School - SKEMA Business School)

  • Marc Nikitin

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

  • Dominique Bessire

    (VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours)

Abstract

L'article tente de répondre à la question : « Peut-on parler d'institutionnalisation de la recherche comptable en France ? ». En mettant au jour l'histoire de l'Association Francophone de Comptabilité (AFC), cet article tente de comprendre comment s'est progressivement constitué un embryon de communauté scientifique, comment cette communauté s'est développée, mais aussi quelles sont les menaces qui pèsent elle aujourd'hui, alors que la reconnaissance de la part de l'ensemble de la communauté scientifique en sciences sociales est encore loin d'être acquise. La méthode employée consiste en une analyse critique des sources disponibles : témoignages d'anciens dirigeants, actes des congrès, lettres de l'AFC, archives diverses.

Suggested Citation

  • Yves Levant & Marc Nikitin & Dominique Bessire, 2014. "L’institutionnalisation de la recherche comptable en France : un processus à l’issue incertaine," Post-Print hal-01899175, HAL.
    • Handle: RePEc:hal:journl:hal-01899175
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899175
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