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

Dang Pham and Veronique Nguyen
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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

Working Papers from HAL

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.

Keywords: positive accounting; Watts and Zimmerman; accounting theory; epistemology; accounting research (search for similar items in EconPapers)
Date: 1999
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Published in 1999

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Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-00598908

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