Comparison of the German and French case : Systems thinking in accounting law
Identifieur interne : 000116 ( Main/Exploration ); précédent : 000115; suivant : 000117Comparison of the German and French case : Systems thinking in accounting law
Auteurs : Muriel Benkel [France]Source :
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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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