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Une revue de quelques aspects de la comptabilité positive et de sa critique

Author

Listed:
  • Dang Pham

    (HEC Paris - Recherche - Hors Laboratoire - HEC Paris - Ecole des Hautes Etudes Commerciales)

  • Veronique Nguyen

    (HEC Paris - Recherche - Hors Laboratoire - HEC Paris - Ecole des Hautes Etudes Commerciales)

Abstract

After a brief description of positive accounting and its specific characteristics, different aspects of the controversies related to the work of Watts and Zimmerman are reviewed and classified. Then, we examine the social parameters which resulted in the birth, development and growth of this stream of research in the USA.

Suggested Citation

  • Dang Pham & Veronique Nguyen, 1999. "Une revue de quelques aspects de la comptabilité positive et de sa critique," Working Papers hal-00598908, HAL.
    • Handle: RePEc:hal:wpaper:hal-00598908
    as

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