Evaluation de la fiabilité de l'information comptable : une analyse théorique et appliquée au processus de production des normes comptables, le cas du Chili : une approche par les logiques d'action et les conventions
(2010)
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- Authors
- Supervisors
- De Wolf, Michel
- Abstract
- (en) Creativity accounting exist since a long time ago, but due to recent accounting scandals it has grown the range of the consequences of its applicability, that affect most of the organizational stakeholders without considering the effect produced by the lost of confidence of the information produced with the users and capital markets. The scandals put in evidence a series of questionable practices in creativity accounting, thus raising the importance of accounting information. Due to the freedom allowed by accounting standards, the reliability of accounting information is currently a topic of interest for researchers. This thesis aims to study the production process of accounting standards and to analyze it within a specific context where coexist different action logics that, by applying the EdG grid, can justify their presence in the world involved. For this, the conventionalist approach (interpretativism) seems interesting because the dynamic aspect of the Convention allows design adjustments brought in by the players in action. It helps to justify and interpret a wide range of constraints that shape the universe of decisions by members of the committee.
- Affiliations
Citations
Hermosilla Cortes, J. L. (2010). Evaluation de la fiabilité de l’information comptable : une analyse théorique et appliquée au processus de production des normes comptables, le cas du Chili : une approche par les logiques d’action et les conventions. https://hdl.handle.net/2078.5/129538