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Comptabilité (publique et d'entreprise) et sociologie, ou l'analyse sociologique des catégorisations sociales

Author

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  • Corine Eyraud

Abstract

We look at accounting as a system of social categorizations and have taken into account sociological research done on the construction of social groups and the categorization which goes along with it. Using two examples, that of the accounting reform of Chinese companies and that of the reform of French budgetary accounting, we attempt to show, on the one hand, that the sociological analysis of social categorizations can bring a lot to the study of accounting and, on the other hand, that it is the interest of the sociologist to include the accounting question in his analysis of economic and social phenomena.

Suggested Citation

  • Corine Eyraud, 2004. "Comptabilité (publique et d'entreprise) et sociologie, ou l'analyse sociologique des catégorisations sociales," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 29-45.
    • Handle: RePEc:cai:accafc:cca_103_0029
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    Citations

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    Cited by:

    1. Nhu Tuyên Le & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Post-Print hal-02104096, HAL.
    2. Nhu Tuyên Lê & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Grenoble Ecole de Management (Post-Print) hal-00650545, HAL.
    3. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    4. Nhu Tuyên Lê & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Post-Print hal-00650545, HAL.
    5. Elena Raevskikh & Randa Omar Haidar & Norah Alkhamis, 2021. "Cultural indicators in Abu Dhabi: theoretic framework and challenges for their building," Quality & Quantity: International Journal of Methodology, Springer, vol. 55(6), pages 2065-2086, December.
    6. Nhu Tuyên Le & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Grenoble Ecole de Management (Post-Print) hal-02104096, HAL.
    7. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Post-Print halshs-00460227, HAL.

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