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Interprétations des expressions d'incertitude

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  • G.R. CHESLEY

Abstract

Résumé. La profession comptable et de vérification fait grand usage de mots pour communiquer les niveaux d'incertitude dans des situations formelles et informelles s'étendant des déclarations du Manuel, en passant par les documents de travail jusqu'aux communications de tous les jours. La littérature comptable ne présente pas de recherches sur le niveau d'ambiguïté dans les interprétations de telles communications ou sur les facteurs qui pourraient potentiellement influencer cette ambiguïté. Cet article fournit un examen détaillé et approfondi de l'ambiguïté des interprétations dans la communication de l'incertitude en faisant usage d'un vocabulaire familier aux comptables et aux vérificateurs. Des niveaux de probabilité moyens furent calculés à partir des réponses à différents mots communément utilisés. Des analyses supplémentaires des interprétations furent entreprises pour comparer différentes méthodes de répondre aux communications. Pour ce faire, nous avons utilisé différentes façons pour évaluer l'impact sur les interprétations et pour comparer les réponses des sujets de différents groupes. Nous avons fait usage de différents designs expérimentaux afin d'assurer la validité interne nécessaire à l'interprétation des résultats de la recherche. La validité externe fut assurée par l'utilisation: de mots communs, de sujets raisonnablement sophistiqués, d'observations à différents moments et en faisant des comparaisons avec les résultats d'expériences dans d'autres cadres. Cet article démontre que l'ambiguïté existe et que cette ambiguïté est raisonnablement stable pour le vocabulaire du comptable. De même, l'ambiguïté peut être augmentée par l'utilisation de modes de réponse difficiles de la part de l'interprète, mais elle ne peut être réduite facilement.

Suggested Citation

  • G.R. Chesley, 1986. "Interprétations des expressions d'incertitude," Contemporary Accounting Research, John Wiley & Sons, vol. 2(2), pages 200-221, March.
    • Handle: RePEc:wly:coacre:v:2:y:1986:i:2:p:200-221
    DOI: 10.1111/j.1911-3846.1986.tb00614.x
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    References listed on IDEAS

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    1. Belkaoui, A, 1980. "The Interprofessional Linguistic Communication Of Accounting Concepts - An Experiment In Sociolinguistics," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 362-374.
    2. Oliver, Bl, 1974. "Semantic Differential - Device For Measuring Interprofessional Communication Of Selected Accounting Concepts," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 299-316.
    3. Chesley, Gr, 1978. "Subjective-Probability Elicitation Techniques - Performance Comparison," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 225-241.
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