Vingt ans de recherche comptable française: continuité et renouveau

Bernard Colasse ()
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Bernard Colasse: 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: If some of the French accounting studies of the twenty past years ar really new, others are in the continuity of the past. Are new in France the studies in positive accounting theory and the historical and sociological studies. But the studies in accounting theory and on standardization have roots in the past. New or in continuity with the past research, all these studies use a more rigorous methodology than in the past.

Keywords: French accounting research; AFC; recherche comptable; recherche comptable française (search for similar items in EconPapers)
Date: 1999-05
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 1999, n° spécial, pp.23-34

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00666921

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