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

Dang Pham (1) , Veronique Nguyen (1)

1 HEC Paris - Recherche - Hors Laboratoire

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.

Mots clés: positive accounting; Watts and Zimmerman; accounting theory; epistemology; accounting research

Domaines: Stratégie et politique d’entreprise

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