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De la scientificité des théories issues de la recherche en comptabilité financière

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Michèle Saboly

    (CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique)

  • Brigitte Turrillo

Abstract

Pour juger de leur scientificité, les auteurs appliquent la grille d'analyse de l'épistémologue Gilles-Gaston Granger à trois textes considérés comme représentatifs de chacun des trois grands courants théoriques (descriptif, normatif et explicatif) de la recherche comptable : le chapitre 11 intitulé "Inductive derived principles" de l'ouvrage "Structure of Accounting Theory" de A. C. Littleton (1953), l'article "Blueprint for a Theory of Accounting" de R.J. Chambers (1955), l'article "Towards a Positive Accounting Theory of the Determination of Accounting Standards" de R.L. Watts et J.L. Zimmerman (1978.

Suggested Citation

  • Bernard Colasse & Michèle Saboly & Brigitte Turrillo, 2001. "De la scientificité des théories issues de la recherche en comptabilité financière," Post-Print halshs-00666620, HAL.
    • Handle: RePEc:hal:journl:halshs-00666620
    as

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