La comptabilité en IFRS et ses maux : quels mots pour le dire ?

Abstract : Teaching accounting is a great challenge in the way that it’s need to articulate technical knowledge with understanding of its social and economic issues. The international accounting standards have increased this difficulty. They made a break, which could be used, anyway, to try to overcome the gap existing between these standards and our political, economic and cultural system. Our study of international standards could be seen as an exegesis. We have drawn analytical tools to a literal but more for a more comprehensive approach. This one takes into account the author, his historical and social context, his intentions and goals, but also the readers (users, teachers and students). Thanks to this work we offer some thoughts on accounting education.
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https://hal-cnam.archives-ouvertes.fr/hal-02108538
Contributor : Isabelle Chambost <>
Submitted on : Wednesday, April 24, 2019 - 11:42:22 AM
Last modification on : Saturday, May 18, 2019 - 1:24:19 AM

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  • HAL Id : hal-02108538, version 1

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Isabelle Chambost, Stéphane Lefrancq, Marie-Astrid Le Theule, Nicolas Praquin. La comptabilité en IFRS et ses maux : quels mots pour le dire ?. Comptabilité(S) : Revue d'histoire des comptabilités, Institut de recherches historiques du septentrion UMR 8529, 2013, 5, ⟨http://journals.openedition.org/comptabilites/1237⟩. ⟨hal-02108538⟩

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