From the quarrel of universal to the quarrel of accountants about Fair Value: the ongoing trap of individuation and problematization?

De la querella de los universales en la querella de la Valor Justo. La trampa que se reitera de la individuación y de la problematización

Véronique Blum () and Emmanuel Laffort ()
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Véronique Blum: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]
Emmanuel Laffort: CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour

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Abstract: An already long lasting debate between Fair Value and Historical Cost tenants points to fundamental differences between accountants. This article aims at deepening the understanding of evaluation in the field, in its very formulation, supposing an original error. In a metaphysic's inspired approach, we mobilized Henri Bergson's re commendations to help us untangling travelled conceptual paths and to look for"problematization issues" or "falsely stated problems" in their Bergsonian sense. Our findings are twofold: we are evidencing what we think is a huge quid pro quo, and suggesting a way to escape from it by reformulating the question of the measurement

Keywords: Universals; Temporalities; Fair Value; Bergson; Universales; Temporalidades; Valor Justo; Universaux; Temporalités; Juste Valeur Comptable (search for similar items in EconPapers)
Date: 2017
Note: View the original document on HAL open archive server: https://hal.science/hal-03335977v1
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Published in La Revue des Sciences de Gestion, 2017, 284 (2), pp.83-92. ⟨10.3917/rsg.284.0083⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03335977

DOI: 10.3917/rsg.284.0083

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