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

Author

Listed:
  • PHAM, Dang
  • NGUYEN, Veronique

Abstract

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.

Suggested Citation

  • PHAM, Dang & NGUYEN, Veronique, 1998. "Une revue de quelques aspects de la comptabilité positive et de sa critique," HEC Research Papers Series 661, HEC Paris.
    • Handle: RePEc:ebg:heccah:0661
    as

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    More about this item

    Keywords

    positive accounting; Watts and Zimmerman; accounting theory; epistemology; accounting research;
    All these keywords.

    JEL classification:

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

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