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Comptabilité sans frontières : intérêt d'une cartographie

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  • Stéphanie Chatelain-Ponroy

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Olivier Vidal

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

Many metaphors are used to describe accounting. Among them, the expression "accounting language" is probably the most common. But other metaphors are used, such as photography, lenses or Scrabble board game. Each of them focuses on some of the many features of accounting. In this paper we propose a new metaphor to describe, understand and explain accounting: the map. Beyond its educational interest, this metaphor vivifies accounting research by shifting the attention from the communication role of accounting to that of representation.

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Olivier Vidal, 2013. "Comptabilité sans frontières : intérêt d'une cartographie," Post-Print hal-00991943, HAL.
    • Handle: RePEc:hal:journl:hal-00991943
    Note: View the original document on HAL open archive server: https://hal.science/hal-00991943v2
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    References listed on IDEAS

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    1. Amernic, Joel & Craig, Russell, 2009. "Understanding accounting through conceptual metaphor: ACCOUNTING IS AN INSTRUMENT?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 875-883.
    2. Belkaoui, Ahmed, 1978. "Linguistic relativity in accounting," Accounting, Organizations and Society, Elsevier, vol. 3(2), pages 97-104, June.
    3. Walters, Melissa, 2004. "Alternative accounting thought and the prison-house of metaphor," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 157-187, February.
    Full references (including those not matched with items on IDEAS)

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