La mesure comptable de la performance financière: évolution des normes, stabilité des principes

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: Net profit is a central indicator of financial performance ; so, it exertes on firm decisions. An accounting model's rereading by conventions theory invite us to relativize its impact and neutrality. Its determination integrate some collectives choices which mask a marqued orientation favoring the owner's firm.

Keywords: accounting; income; convention; property; comptabilité; performance; résultat; conventions; propriété (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522287
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Published in « LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE », May 2008, France. pp.CD Rom

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