La théorie positive de la comptabilité: une revue des critiques

Thomas Jeanjean

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Abstract: This working paper presents a review of the main criticisms to positive accounting theory (henceforth, PAT). Three levels of criticisms are distinguished: (1) on epistemology, (2) on the valitidy of the theoritical framework and (3) about the methods to test empirical predictions. Epistemological criticisms do not seem that much important if PAT is considered as a research program. On the other hand, the contigency of the theoritical framework and the instrumental reduction phenomenon seem far more relevant.

Keywords: positive accounting theory; epistemology; theoritical framework; incientives; constraints; accounting methods; théorie positive de la comptabilité; épistémologie; cadre théorique; incitations; contraintes; accruals; méthode comptable (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (2)

Published in 1999

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Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-00601493

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