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La mesure comptable de la performance financière : évolution des normes, stabilité des principes

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  • 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

Net profit is a central indicator of financial performance ; so, it exertes on firm decisions. An accounting model's rereading by conventions theory invite us to relativize its impact and neutrality. Its determination integrate some collectives choices which mask a marqued orientation favoring the owner's firm.

Suggested Citation

  • Marc Amblard, 2008. "La mesure comptable de la performance financière : évolution des normes, stabilité des principes," Post-Print halshs-00522287, HAL.
    • Handle: RePEc:hal:journl:halshs-00522287
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522287
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