Accounting standards that appeal to the professional judgment: a threat or an opportunity for the accounting profession

Un drept contabil care face appel la raţionamentul profesional: o ameninţare sau o oportunitate pentru profesia contabilă?

Alain Burlaud () and Maria Niculescu
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Alain Burlaud: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Maria Niculescu: ESFAM - Ecole Supérieure de la Francophonie pour l'Administration et le Management

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Date: 2016-12
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02145487
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Published in Audit Financiar, 2016, 14 (12 (144)), pp.1325-1334. ⟨10.20869/AUDITF/2016/144/1325⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-02145487

DOI: 10.20869/AUDITF/2016/144/1325

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