Perspectives sur le Rôle et la Nécessite de la Réglementation Comptable: Théories Revisitées

Öz

La réglementation des rapports financiers doit être bien équilibrée puisque de nombreux transferts de fonds et donc de richesse se produisent à la suite des rapports générés par des entreprises. Ils répondent aux besoins des parties prenantes et leur servent comme guide au cours de leurs prises de décision, ce qui cause des effets économiques et sociaux. Étant donné que le processus de la comptabilité financière fournit de l’information aux parties externes et à l'organisation qui, autrement, n'auraient pas ces informations, et que ces informations sont utilisées comme base pour de nombreuses décisions, il est généralement admis qu'il est nécessaire de réglementer la pratique de la comptabilité financière. Cet article vise à mettre l’accent sur le rôle et l’évolution de l’environnement comptable dans la mise en forme des règlements des rapports financiers et à souligner le lien entre ces derniers avec les théories de la réglementation.

Anahtar Kelimeler

• Réglementation Comptable
• Théorie de l’Intérêt Public
• Théorie de la Capture
• Théorie de l’Intérêt Privé

Perspectives on the Role and the Necessity of Accounting Regulations: Theories Revisited

Öz

Regulation of financial reporting must be well balanced since many transfers of funds and therefore wealth occur as a result of corporate reports. They respond to the needs of stakeholders and serve as a guide in their decision-making, which causes economic and social effects. Since the process of financial accounting provides information to external parties and the organization that otherwise would not have this information, which is used as the basis for many decisions, it is generally accepted that it is necessary to regulate the practice of financial accounting. This article aims to emphasize the role and the evolution of the accounting environment in shaping the regulations of financial reports and to underline the link between the latter and the theories of regulation.

Anahtar Kelimeler

• Accounting Regulations
• Public Interest Theory
• Capture Theory
• Private Interest Theory

Kaynakça

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