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Le Reporting Societal A L'Epreuve Des Theories Normatives Comptables


  • Sophie Giordano-Spring

    () (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

  • Géraldine Riviere-Giordano

    () (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)


Cet article propose d'interpréter les logiques de reporting sociétal à la lumière des cadres normatifs comptables. Dans une première partie, nous rappelons les principaux arguments qui justifient l'intégration du reporting sociétal dans les dispositifs de communication financière des entreprises cotées. L'analyse des cadres théoriques classiques de la publication d'informations sociétales (théories contractuelles et théorie de la légitimité) conduisent à identifier deux logiques de communication : une « logique de la valeur » et une « logique de la transaction ». Dans une seconde partie, nous explicitons de quelle manière ces logiques correspondent aux approches conceptuelles de la comptabilité. La logique de la valeur s'inscrit dans une conception statique de la comptabilité et la logique de la transaction s'inscrit dans une approche dynamique de la comptabilité.

Suggested Citation

  • Sophie Giordano-Spring & Géraldine Riviere-Giordano, 2007. "Le Reporting Societal A L'Epreuve Des Theories Normatives Comptables," Post-Print halshs-00543255, HAL.
  • Handle: RePEc:hal:journl:halshs-00543255
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    References listed on IDEAS

    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    3. Paul R. Milgrom, 1981. "Good News and Bad News: Representation Theorems and Applications," Bell Journal of Economics, The RAND Corporation, vol. 12(2), pages 380-391, Autumn.
    4. repec:dau:papers:123456789/993 is not listed on IDEAS
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    Cited by:

    1. Béatrice Boyer, 2013. "Faut-Il Mieux Reglementer Le Reporting Extra Financier Pour Ameliorer Sa Prise En Compte Par Les Investisseurs ?," Post-Print hal-00992961, HAL.


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