Accounting: what balance is there between universality and contingency?
The question regarding the universal or contingent character of accounting is essential because it determines one of the dimensions of the governance of organizations. The first part of the article shows the dynamics of universality, that is, the movement towards a single set of global standards. Th...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2018-02-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9562.pdf
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| _version_ | 1819100264072740864 |
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| author | Alain Burlaud Geneviève Causse |
| author_facet | Alain Burlaud Geneviève Causse |
| author_sort | Alain Burlaud |
| collection | DOAJ |
| description | The question regarding the universal or contingent character of accounting is essential because it determines one of the dimensions of the governance of organizations. The first part of the article shows the dynamics of universality, that is, the movement towards a single set of global standards. The second part shows the limits of this movement and, conversely, the relevance of standards adjusted to local contingencies and coercions. Finally, the third part deals with the balance between these two concepts of accounting. |
| first_indexed | 2024-12-22T01:00:00Z |
| format | Article |
| id | doaj.art-9308c74ff2b14de9aab5fa44c089309b |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-22T01:00:00Z |
| publishDate | 2018-02-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-9308c74ff2b14de9aab5fa44c089309b2022-12-21T18:44:14ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012018-02-01161498910010.20869/AUDITF/2018/149/899562Accounting: what balance is there between universality and contingency?Alain Burlaud0Geneviève Causse1 Conservatoir national des arts et métiers Université Paris-Est Creteil et ESCP Europe The question regarding the universal or contingent character of accounting is essential because it determines one of the dimensions of the governance of organizations. The first part of the article shows the dynamics of universality, that is, the movement towards a single set of global standards. The second part shows the limits of this movement and, conversely, the relevance of standards adjusted to local contingencies and coercions. Finally, the third part deals with the balance between these two concepts of accounting. http://revista.cafr.ro/temp/Article_9562.pdf accounting; universality; contingency |
| spellingShingle | Alain Burlaud Geneviève Causse Accounting: what balance is there between universality and contingency? Audit Financiar accounting; universality; contingency |
| title | Accounting: what balance is there between universality and contingency? |
| title_full | Accounting: what balance is there between universality and contingency? |
| title_fullStr | Accounting: what balance is there between universality and contingency? |
| title_full_unstemmed | Accounting: what balance is there between universality and contingency? |
| title_short | Accounting: what balance is there between universality and contingency? |
| title_sort | accounting what balance is there between universality and contingency |
| topic | accounting; universality; contingency |
| url |
http://revista.cafr.ro/temp/Article_9562.pdf
|
| work_keys_str_mv | AT alainburlaud accountingwhatbalanceistherebetweenuniversalityandcontingency AT genevievecausse accountingwhatbalanceistherebetweenuniversalityandcontingency |