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La théorie positive de la comptabilité: une revue des critiques

Author

Listed:
  • Thomas Jeanjean

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

This working paper presents a review of the main criticisms to positive accounting theory (henceforth, PAT). Three levels of criticisms are distinguished: (1) on epistemology, (2) on the valitidy of the theoritical framework and (3) about the methods to test empirical predictions. Epistemological criticisms do not seem that much important if PAT is considered as a research program. On the other hand, the contigency of the theoritical framework and the instrumental reduction phenomenon seem far more relevant.

Suggested Citation

  • Thomas Jeanjean, 1999. "La théorie positive de la comptabilité: une revue des critiques," Working Papers hal-00601493, HAL.
    • Handle: RePEc:hal:wpaper:hal-00601493
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    Cited by:

    1. Olivier Vidal, 2016. "Studying Unmanaged Earnings Distributions [L'étude des distributions de résultats non manipulés]," Post-Print hal-01902456, HAL.
    2. Olivier Vidal, 2017. "Studying Unmanaged Earnings Distributions [L'étude des distributions de résultats non manipulés]," Post-Print hal-03737349, HAL.

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