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La théorie positive de la comptabilité: une revue des critiques

Abstract : This working paper presents a review of the main criticisms to positive accounting theory (henceforth, PAT). Three levels of criticisms are distinguished: (1) on epistemology, (2) on the valitidy of the theoritical framework and (3) about the methods to test empirical predictions. Epistemological criticisms do not seem that much important if PAT is considered as a research program. On the other hand, the contigency of the theoritical framework and the instrumental reduction phenomenon seem far more relevant.
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https://hal-hec.archives-ouvertes.fr/hal-00601493
Contributor : Antoine Haldemann <>
Submitted on : Friday, June 17, 2011 - 8:45:46 PM
Last modification on : Thursday, January 11, 2018 - 6:19:31 AM

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  • HAL Id : hal-00601493, version 1

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Thomas Jeanjean. La théorie positive de la comptabilité: une revue des critiques. 1999. ⟨hal-00601493⟩

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