Accounting in international Standards and its ills: The words to say

La comptabilité en IFRS et ses maux: quels mots pour le dire ?

Isabelle Chambost (isabelle.chambost@lecnam.net), Stéphane Lefrancq (s.lefrancq@protonmail.com), Marie-Astrid Le Theule (marie.letheule@gmail.com) and Nicolas Praquin (nicolas.praquin@univ-rouen.fr)
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Isabelle Chambost: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Stéphane Lefrancq: GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School
Marie-Astrid Le Theule: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Nicolas Praquin: PESOR - UP11 - Université Paris-Sud - Paris 11

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Abstract: Teaching accounting is a great challenge in the way that it's need to articulate technical knowledge with understanding of its social and economic issues. The international accounting standards have increased this difficulty. They made a break, which could be used, anyway, to try to overcome the gap existing between these standards and our political, economic and cultural system. Our study of international standards could be seen as an exegesis. We have drawn analytical tools to a literal but more for a more comprehensive approach. This one takes into account the author, his historical and social context, his intentions and goals, but also the readers (users, teachers and students). Thanks to this work we offer some thoughts on accounting education.

Keywords: International Accounting Standards; exegesis; technical; accounting education; Comptabilité internationale; exégèse; technique; enseignement (search for similar items in EconPapers)
Date: 2013
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Published in Comptabilité(S) : Revue d'histoire des comptabilités, 2013, 5

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02108538

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