IDEAS home Printed from https://ideas.repec.org/a/aud/audfin/v16y2018i149p89.html
   My bibliography  Save this article

Accounting: what balance is there between universality and contingency?

Author

Listed:
  • Alain Burlaud

    (Conservatoir national des arts et métiers)

  • Geneviève Causse

    (Université Paris-Est Creteil et ESCP Europe)

Abstract

The question regarding the universal or contingent character of accounting is essential because it determines one of the dimensions of the governance of organizations. The first part of the article shows the dynamics of universality, that is, the movement towards a single set of global standards. The second part shows the limits of this movement and, conversely, the relevance of standards adjusted to local contingencies and coercions. Finally, the third part deals with the balance between these two concepts of accounting.

Suggested Citation

  • Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 1-89, February.
    • Handle: RePEc:aud:audfin:v:16:y:2018:i:149:p:89
    as

    Download full text from publisher

    File URL: http://revista.cafr.ro/temp/Article_9562.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-02145364, HAL.
    2. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 153-175.
    3. C. Richard Baker & Alain Burlaud, 2015. "The Historical Evolution from Accounting Theory to Conceptual Framework in Financial Standards Setting," Post-Print halshs-02145473, HAL.
    4. Alain Burlaud & Bernard Colasse, 2011. "Réponse aux commentaires sur « Normalisation comptable internationale : le retour du politique ? »," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 17(3), pages 115-128.
    5. repec:dau:papers:123456789/8901 is not listed on IDEAS
    6. Alain Burlaud & Bernard Colasse, 2011. "Réponse aux commentaires sur "Normalisation comptable internationale : le retour du politique?"," Post-Print halshs-00665338, HAL.
    7. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print hal-00481562, HAL.
    8. repec:dau:papers:123456789/5802 is not listed on IDEAS
    9. Charlotte Disle & Stéphane Périer & Frédéric Bertrand & Nathalie Gonthier-Besacier & Philippe Protin, 2016. "Business Model et normalisation comptable : quelle intégration du modèle économique par les IFRS ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 22(1), pages 85-119.
    10. Jean-Luc Rossignol, 1999. "Comptabilité et fiscalité : chronique d'une relation « impérieuse »," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(2), pages 5-24.
    11. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(3), pages 153-175.
    12. Alain Burlaud & Bernard Colasse, 2010. "Normalisation comptable internationale : le retour du politique ?," Post-Print halshs-00576949, HAL.
    13. repec:dau:papers:123456789/4417 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. L. Grigoroi & N. Muntean, 2018. "The Experience of the Republic of Moldova in Reforming the Accounting System and Its Harmonization with Ifrs and European Directives," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 6(201), pages 59-64.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    2. Djamel Khouatra, 2014. "Evolution Et Diversite Des Systemes Comptables : Le Cas De Systemes Comptables Francophones," Post-Print hal-01899754, HAL.
    3. Djamel Khouatra, 2016. "L'intégration des normes comptables internationales IAS-IFRS dans les systèmes comptables francophones : cas du Système Comptable Financier algérien," Post-Print hal-01901025, HAL.
    4. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
    5. Mohamed Rachid Ouezzani & Youssef Alami, 2014. "The Effects of Various Choices of IFRS Implementation on the Relevance of Accounting Information," Accounting and Finance Research, Sciedu Press, vol. 3(3), pages 1-12, August.
    6. Anne Maurand-Valet & Agnès Paradas, 2011. "Norme Iso 14001 Et Gestion Des Ressources Humaines (Grh). Etude Du Cas D’Une Petite Entreprise (Pe) Par Une Methodologie Hybride," Post-Print hal-02539220, HAL.
    7. Abdelmajid EL WAATMANI, 2016. "Le concept de l’amortissement : histoire et enjeux," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 7(2), pages 33-52, November.
    8. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    9. Haas Jerome, 2013. "Towards a Comprehensive Appraisal of Global Accounting Harmonization: About the “Desirability” of IFRS – A Comment on Ramanna’s “The International Politics of IFRS Harmonization”," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 53-68, January.
    10. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.
    11. Anne-Sophie Fernandez & Françoise Pierrot, 2012. "Une Lecture Strategique Du Processus D'Harmonisation Comptable Internationale : Le Cas Des Relations Entre Le Fasb Et L'Iasb," Post-Print hal-00937915, HAL.
    12. Rouba Chantiri-Chaudemanche, 2012. "Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature," Post-Print hal-00936631, HAL.
    13. Sana Saidi & Mohamed Sellami, 2011. "Communications publicitaires des cabinets d'audit et d'expertise comptable en France : Une étude exploratoire," Post-Print hal-00650569, HAL.
    14. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    15. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    16. Reviewed by: Abderrazak Belabes, 2019. "Valentino Cattelan (Editor), Islamic Social Finance: Entrepreneurship, Cooperation and the Sharing Economy Routledge, London, Reviewed by: Abderrazak Belabes مراجعة كتاب التمويل الإسلامي الاجتماعي: ري," Book reviews and book reports published in the Journal of King Abdulaziz University: Islamic Economics. 752, King Abdulaziz University, Islamic Economics Institute..
    17. Madina Rival & Olivier Vidal, 2012. "Politique et comptabilité : quels liens pour quels enjeux ?," Post-Print halshs-00709763, HAL.
    18. Hervé Kohler & Anne Le Manh, 2014. "Etude Exploratoire De La Participation Au « Due Processus » De L'Iasb De L'Industrie Des Telecommunications, Dans Le Cadre Du Projet « Revenue Recognition »," Post-Print hal-01899618, HAL.
    19. Alain Burlaud, 2013. "Should Financial Statements Represent Fairly or be Relevant?," Working Papers halshs-00873959, HAL.
    20. Marc de Bourmont, 2014. "De l'évaluation des actifs et de la nécessité de développer des outils comptables de « l'après-crise »," Post-Print hal-01899199, HAL.

    More about this item

    Keywords

    accounting; universality; contingency;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aud:audfin:v:16:y:2018:i:149:p:89. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dumitru Valentin Florentin (email available below). General contact details of provider: http://revista.cafr.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.