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La prudence au prisme de la philosophie : regards de deux gestionnaires en hommage à Henri Zimnovitch

Author

Listed:
  • Stéphane Lefrancq

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Nicolas Praquin

    (RITM - Réseaux Innovation Territoires et Mondialisation - Université Paris-Saclay)

Abstract

L'article examine la prudence au prisme de la philosophie. Il étudie la façon dont le concept de prudence, vu au travers de grands jalons de l'histoire de la philosophie, peut éclairer différemment son utilisation en comptabilité. L'article interroge en conclusion sur les motifs de la rupture anthropologique qu'a provoqué l'IASB en refusant de le maintenir lors de la révision de son cadre conceptuel.

Suggested Citation

  • Stéphane Lefrancq & Nicolas Praquin, 2022. "La prudence au prisme de la philosophie : regards de deux gestionnaires en hommage à Henri Zimnovitch," Post-Print hal-03159831, HAL.
    • Handle: RePEc:hal:journl:hal-03159831
    DOI: 10.48611/isbn.978-2-406-12989-9.p.0545
    as

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