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Conventions et comptabilité : vers une approche sociologique du modèle

Author

Listed:
  • Marc Amblard

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris)

Abstract

A sociological approach to accountancy improve the model because we understand the whole rules and principles which come from collectif choices at one moment. To this aim, convention's theory offers us an original reading. By this way, we awoid to counts' productor and we replace him in determined frames of mimetic and social coordination.

Suggested Citation

  • Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Post-Print halshs-00266967, HAL.
    • Handle: RePEc:hal:journl:halshs-00266967
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00266967
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    File URL: https://shs.hal.science/halshs-00266967/document
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    Citations

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    Cited by:

    1. Muriel Perez & Sylvie Chalayer-Rouchon & Christine Teyssier, 2005. "Une Approche Sociopolitique Et Psychocognitive Des Outils De Gestion Comptables Et Financiers," Post-Print halshs-00581260, HAL.
    2. Bernard Colasse, 2004. "L'évolution récente du droit comptable," Post-Print halshs-00665150, HAL.
    3. Sarah Maire, 2015. "Coexistence de logiques institutionnelles et impact sur les pratiques : Cas des logiques d’accountability et de religion chez les Scouts et Guides de France," Post-Print hal-01188778, HAL.
    4. Samira Demaria, 2006. "Vers une dynamique de la convention « coût historique » sous l'effet de l'application des normes comptables IAS/IFRS ?," Post-Print halshs-00548086, HAL.
    5. Bernard Colasse, 2004. "L'évolution récente du droit comptable," Post-Print halshs-00666706, HAL.
    6. Carole Botton & Julien Fouquau, 2014. "L'Expertise De L'Evaluation : Une Construction Sociale," Post-Print hal-01899544, HAL.
    7. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    8. Marc Amblard & Corinne Eyraud, 2008. "La réforme des entreprises d'État chinoises, une entrée par la comptabilité : 1993-2001," Post-Print halshs-00377468, HAL.
    9. repec:dau:papers:123456789/2091 is not listed on IDEAS
    10. Morgane Le Breton & Franck Aggeri, 2015. "La Construction De La Comptabilite Carbone : Histoire, Usages Et Perspectives," Post-Print hal-01200628, HAL.
    11. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.

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