Conventions et comptabilité: vers une approche sociologique du modèle

Marc Amblard ()
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Marc Amblard: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris

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Abstract: A sociological approach to accountancy improve the model because we understand the whole rules and principles which come from collectif choices at one moment. To this aim, convention's theory offers us an original reading. By this way, we awoid to counts' productor and we replace him in determined frames of mimetic and social coordination.

Keywords: uncertainly; proceedings; norm; Conventions theory; rule; accounting conventions; conventions comptables; règle; comportement; Théorie des conventions; conventions comptables.; incertitude; norme (search for similar items in EconPapers)
Date: 2004-06
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00266967
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Citations: View citations in EconPapers (11)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2004, numéro spécial, pp.47-68

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