Le principe de prudence dans la réglementation comptable française (XIXe-XXe siècles)

Didier Bensadon and Anaëlle Blum-Ebrard
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Didier Bensadon: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: At the beginning of the 21st century, the questioning of the principle of conservatism in the IFRS conceptual framework has sparked a passionate debate. By mobilizing a historical approach, we highlight the slow emergence and then the inclusion of this principle throughout the 19th and 20th centuries. By going back over the interplay of actors (shareholders, managers, small savers, tax authorities, national and European accounting regulators), we help to highlight how changes in the economic, legal and tax context have shaped this accounting principle. This article thus contributes to showing that accounting is a social and organizational phenomenon. It also invites decision-makers to reflect on the constructed dimension of accounting figures.

Keywords: histoire de la comptabilité; droit des sociétés; fiscalité; normalisation comptable; accounting history; company; taxation; accounting standards; 657; Comptabilité (recherche et théorie); M41 (search for similar items in EconPapers)
Date: 2022
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2022, 14 (2)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03783317

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