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Une revue de quelques aspects de la comptabilité positive et de sa critique

Abstract : After a brief description of positive accounting and its specific characteristics, different aspects of the controversies related to the work of Watts and Zimmerman are reviewed and classified. Then, we examine the social parameters which resulted in the birth, development and growth of this stream of research in the USA.
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https://hal-hec.archives-ouvertes.fr/hal-00598908
Contributor : Antoine Haldemann <>
Submitted on : Tuesday, June 7, 2011 - 8:02:31 PM
Last modification on : Friday, September 16, 2016 - 3:21:22 PM

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  • HAL Id : hal-00598908, version 1

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Dang Pham, Veronique Nguyen. Une revue de quelques aspects de la comptabilité positive et de sa critique. 1999. ⟨hal-00598908⟩

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