Les Cahiers de Recherche - HEC Paris
Dang PHAM and Veronique NGUYEN
Une revue de quelques aspects de la comptabilité positive et de sa critique
Abstract: After a brief description of positive accounting and its
specific characteristics, different aspects of the controversies related to
the work of Watts and Zimmerman are reviewed and classified. Then, we
examine the social parameters which resulted in the birth, development and
growth of this stream of research in the USA.
Keywords: positive accounting; Watts and Zimmerman; accounting theory; epistemology; accounting research; (follow links to similar papers)
JEL-Codes: M40; (follow links to similar papers)
35 pages, September 1, 1998
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