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Comparaison du droit comptable allemand et du droit comptable français : une approche systémique

Abstract : This paper augments the existing literature related to the concistency concept that critically discusses the meaning of « consistency », its theoretical restraints and its practicability. An interpretation of the consistency concept using systems theory leads to the conclusion that « consistency » is to be interpreted as a « social equilibrium » of a national accounting system. Therefore an historical grown interpretation of « consistency » cannot be used as an appraisal benchmark for foreign accounting systems. This concern corresponds with the usual criticism addressed to the normative concistency notion. Despite this criticism the paper argues that the consistency discourse can result in an essential contribution to the development of an accepted, theoretically well-founded international accounting system.
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https://tel.archives-ouvertes.fr/tel-01017757
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Submitted on : Thursday, July 3, 2014 - 10:19:21 AM
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Muriel Benkel. Comparaison du droit comptable allemand et du droit comptable français : une approche systémique. Gestion et management. Université Paris Dauphine - Paris IX, 2013. Français. ⟨NNT : 2013PA090067⟩. ⟨tel-01017757⟩

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