Qu'est-ce qu'une théorie en comptabilité ?

Marc Nikitin () and Aurélien Ragaigne ()
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Aurélien Ragaigne: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: In order to answer the question raised, we examine titles and abstracts of 906 articles, published in eight best refereed accounting journals. The main characteristics is that the theoretical concern is steady, rather modest but significantly increasing in the last decade. Theories mentioned by authors are very numerous and one can observe that the term 'theory' has several very different meanings. As a consequence, setting up a typology of theories mentions looks quite hazardous and risky. In an exploratory approach, we draw the notion of 'genre' from literary research and use it as a criteria to build a tentative typology of accounting theories. We finally analize one of these 'genres'.

Keywords: Accounting theory; literary genres; Théorie comptable; genres littéraires (search for similar items in EconPapers)
Date: 2012-05-21
New Economics Papers: this item is included in nep-his
Note: View the original document on HAL open archive server: https://hal.science/hal-00690978
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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