Financial Accounting and Auditing

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: Taken together and in their complementary roles, financial accounting and audit, as pratices, are major elements of social regulation. Their social importance has made them the object of active research for social sciences, of interest in particular to historians, sociologists, and economists. This article examines research objectives and methodologies in these fields.

Keywords: Financial Accounting; auditing; accounting research; Comptabilité financière; audit; recherche comptable (search for similar items in EconPapers)
Date: 2001
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Published in International Encyclopedia of the Social and Behavioral Sciences, Elsevier, pp.5657-5661 (vol. 8), 2001

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00668109

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