La production des évaluations actuarielles de la juste valeur dans les organisations: Une étude des acteurs, outils et contextes de la préparation des comptes

Lambert Jerman

in Economics Thesis from University Paris Dauphine from Paris Dauphine University

Abstract: This thesis reports a study of accountants’ everyday work. Direct observation of their daily work through participant observation allows showing erratic terms understudied by accounting research. Contributions are drawn upon financial accounting and organizing as well. I propose a preliminary conceptual formalization of the preparation of accounts in organizations, combining actors, tools and contexts. By giving enough importance to preparers in the study of financial reporting, our contributions question dominant representations in financial accounting research. Our results describe how some of the qualities commonly attributed to financial statements (neutrality, loyalty ...) are of questionable importance and how reducing financial reporting to an agency conflict is difficult.

Keywords: Comptabilité financière; Observation participante; Juste valeur; Ias-ifrs; Préparateur; Financial accounting; Participant observation; Fair value; Preparer (search for similar items in EconPapers)
JEL-codes: G3 (search for similar items in EconPapers)
Date: 2014 Written 2014
Note: dissertation
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