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Accounting in international Standards and its ills : The words to say
[La comptabilité en IFRS et ses maux : quels mots pour le dire ?]

Author

Listed:
  • Isabelle Chambost

    (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)

  • Stéphane Lefrancq

    (GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School)

  • Marie-Astrid Le Theule

    (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)

  • Nicolas Praquin

    (PESOR - UP11 - Université Paris-Sud - Paris 11)

Abstract

Teaching accounting is a great challenge in the way that it's need to articulate technical knowledge with understanding of its social and economic issues. The international accounting standards have increased this difficulty. They made a break, which could be used, anyway, to try to overcome the gap existing between these standards and our political, economic and cultural system. Our study of international standards could be seen as an exegesis. We have drawn analytical tools to a literal but more for a more comprehensive approach. This one takes into account the author, his historical and social context, his intentions and goals, but also the readers (users, teachers and students). Thanks to this work we offer some thoughts on accounting education.

Suggested Citation

  • Isabelle Chambost & Stéphane Lefrancq & Marie-Astrid Le Theule & Nicolas Praquin, 2013. "Accounting in international Standards and its ills : The words to say [La comptabilité en IFRS et ses maux : quels mots pour le dire ?]," Post-Print hal-02108538, HAL.
    • Handle: RePEc:hal:journl:hal-02108538
    as

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