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La passion « bête et méchante ». La passion de l’entrepreneur pour son produit à l’épreuve de la logique comptable, ou les frontières du compromis

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  • Sébastien Rocher

Abstract

Based on the analysis of the case of the Éditions du Square from 1981 to 1985, the objective of this study is to contribute to a better understanding of the effects of the entrepreneur?s passion (Georges Bernier, a.k.a. Professeur Choron) for the company?s product (the magazine Hara-Kiri), by analyzing the impact of passion on the consideration of accounting rationalities. Mobilizing the framework of economies of worth, this article shows that a compromise is only established between the industrial world, represented by the manager, and the inspired logic, defended by the passionate entrepreneur, when accounting logic has no impact on the quality of the product as perceived by the entrepreneur.

Suggested Citation

  • Sébastien Rocher, 2020. "La passion « bête et méchante ». La passion de l’entrepreneur pour son produit à l’épreuve de la logique comptable, ou les frontières du compromis," Revue de l'Entrepreneuriat, De Boeck Université, vol. 19(3), pages 189-215.
    • Handle: RePEc:cai:rendbu:entre1_193_0189
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