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Apport de l'approche cognitive à l'étude de la politique comptable dans une organisation

Author

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  • Nihel Chabrak

    (CRGNA - Centre de Recherche en Gestion Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

La politique comptable est étudiée, avec intérêt, notamment par la théorie positive de la comptabilité. Le problème est appréhendé à travers l'influence des informations comptables sur les choix des investisseurs et la résolution des problèmes d'agence. L'apport de l'approche cognitive, consiste à proposer une définition du problème grâce à une nouvelle conception de l'entreprise. L'accent est mis sur les processus cognitifs lors des prises de décision par les individus. Ceci ouvre plusieurs voies de recherche pour la détermination des éléments favorisant le choix des politiques comptables.

Suggested Citation

  • Nihel Chabrak, 1999. "Apport de l'approche cognitive à l'étude de la politique comptable dans une organisation," Post-Print halshs-00587754, HAL.
    • Handle: RePEc:hal:journl:halshs-00587754
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587754
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    References listed on IDEAS

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