Epistémologie de la normalisation comptable dans les pays en transition à l économie de marché

Nacer Eddine Sadi ()
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Nacer Eddine Sadi: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management

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Abstract: Since the beginning of the 20th century, induction and deduction have framed standard-setters practices. The contributions of these two approaches to constructing accounting standards cannot be doubted. This study is aimed at assessing the pertinence and the adjustment of induction and deduction in accounting change in transition economy countries. A normative archival work on Algeria empirically informs this study. This paper accordingly is aimed at demonstrating methodological and epistemological constraints framing induction. This also leads us to stress some inconsistencies between induction and political, social, economic and cultural ideals of transition. This research project contributes to the standard- setting literature by insisting on the advantages of deduction in contexts of accounting change. This is particularly true in the case of radical change when national standards are strongly influenced by systematic resistance to change as well as conceptual retardation due to a closed national socio-cultural context

Keywords: standard-setting accounting; accounting theory; economic transition; normalisation comptabilité; théorie comptable; transition économique (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00691022
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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