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Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité

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  • Thomas Jeanjean
  • Carlos Ramirez

Abstract

In this article, we analyze factors that explain the success of the « positive approaches » (PA) in accounting research. In less than ten years, between 1960 and 1967-1968, PA became dominant in the main accounting journals and the so-called « normative theories » disappeared from academic outlets. The reasons of this success are not clearly established. The propagators of PA (Ball and Brown 1968 ; Watts and Zimmerman 1986) advocate the fertility of their approach, while others (e.g. : Whittington 1987 ; Mouck 1988 ; Williams 1990 ; Mattessich 1995) denounce them as ostracizing and systematically denigrating rival approaches. Both proponents and opponents of PA consider the emergence of positive theories as a radical severance. However, we suggest that the move from normative to positive theories occurred in fact gradually. Even if they took advantage of the reform of the U.S. business schools during the 50?s, the proponents of PA also benefited from a decoupling between the academic world and accounting practice initiated by their predecessors.

Suggested Citation

  • Thomas Jeanjean & Carlos Ramirez, 2008. "Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 5-25.
  • Handle: RePEc:cai:accafc:cca_142_0005
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    Citations

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    Cited by:

    1. Didier Le Maitre, 2013. "Une Negation De L'Influence Des Theories Manageriales Sur Le Comportement A Partir D'Hirschman Et De Von Mises," Post-Print hal-00991951, HAL.
    2. Andrea Lionzo, 2017. "Italian academia facing an international scenario: Issues and trends," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 5-22.
    3. Terramorsi Patrice, 2019. "De quoi les rapports intégrés sont-ils le nom ?," Post-Print hal-03094876, HAL.
    4. Marian ZAROSCHI, 2018. "Approval Of Financial Accountancy In Correlation With Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(3), pages 80-89.
    5. Yves Levant & Marc Nikitin, 2011. "Les comptabilités financière et de gestion peuvent elles être totalement intégrées ?," Post-Print hal-00650547, HAL.
    6. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    7. Marian, ZAROSCHI, 2016. "Accounting - Social Science," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(3), pages 36-42.

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