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L'Influence Des Savants Français Sur La Recherche Comptable Anglo-Saxonne

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  • C. Richard Baker

    (Département de la comptabilité - UMASS - University of Massachusetts System)

Abstract

Les chercheurs comptables font leurs recherches en façons différentes. En Angleterre, beaucoup de chercheurs comptables suivaient la mode américaine en faisant des études empiriques. En même temps, des autres chercheurs font des études historiques ou théoriques. Pendant le deux dernières décennies une chose assez curieuse était en vigueur où des chercheurs anglophone, en poursuivant des études historiques ou théoriques se basaient leurs recherches sur des oeuvres des savants français tels que Michel Foucault. Pourquoi est-ce qu'une chose curieuse? Parce qu'il semble que les chercheurs français ne suivraient pas la même route. Quelles sont les circonstances qui menaient les chercheurs anglophone prendre leurs inspirations des savants français? C'est la question que cette communication essayerai de repondre.

Suggested Citation

  • C. Richard Baker, 1999. "L'Influence Des Savants Français Sur La Recherche Comptable Anglo-Saxonne," Post-Print halshs-00587746, HAL.
    • Handle: RePEc:hal:journl:halshs-00587746
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587746
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    References listed on IDEAS

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