Conventions et comptabilité: vers une approche sociologique du modèle

Marc Amblard

ACCRA, 2004, vol. 10, issue 3, 47-67

Abstract: A sociological approach to accountancy improve the model because we understand the whole rules and principles which come from collectif choices at one moment. To this aim, convention?s theory offers us an original reading. By this way, we awoid to counts? productor and we replace him in determined frames of mimetic and social coordination.

Keywords: conventions theory; uncertainty; norm; rule; proceedings; accounting conventions (search for similar items in EconPapers)
Date: 2004
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