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Quand la comptabilité colonise l'économie et la société. Perspectives critiques dans les recherches en comptabilité, contrôle, audit

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  • Nicolas Berland

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

  • Anne Pezet

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Abstract

    Nous commencerons, dans une première partie, par décrire ce champ de recherche, encore mal connu en France. Nous tenterons de le saisir sous ses aspects institutionnels, d'en dresser une cartographie (que nous espérons discutable) et d'en mesurer les apports à l'étranger et en France. Dans une seconde partie, nous nous interrogerons sur le projet de changement que porte la comptabilité critique. Quels ont été les effets de ces recherches ? Quelles perspectives nous ouvrent-elles ?

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00340418.

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    Date of creation: 2009
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    Publication status: Published, Les études critiques en management, une perspective française, Presses Universitaires de Laval (Ed.), 2009, pp. 131-162
    Handle: RePEc:hal:journl:hal-00340418

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00340418/en/
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    Web page: http://hal.archives-ouvertes.fr/

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