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Les voies d'institutionnalisation d'un outil de gestion interne. Retour sur les impensés du tableau de financement

Author

Listed:
  • Isabelle Chambost

    (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)

  • Nicolas Praquin

    (RITM - Réseaux Innovation Territoires et Mondialisation - UP11 - Université Paris-Sud - Paris 11)

Abstract

If accounting has been the subject of various theoretical analyzes - positive, normative, historical or sociological - the normative dimension of financial analysis is rarely explained. This paper proposes to examine the stakes and the objectives of the latter as well as its place in society, by declining these questions to the study of the financing chart, its genesis and its institutionalization. The study of the archives of Crédit Lyonnais and the Banque de France allows us to come back to un-thought, such as the elaboration in France of this tool from an internal management perspective or by questioning the choices made during its standardization.

Suggested Citation

  • Isabelle Chambost & Nicolas Praquin, 2017. "Les voies d'institutionnalisation d'un outil de gestion interne. Retour sur les impensés du tableau de financement," Post-Print hal-02108711, HAL.
    • Handle: RePEc:hal:journl:hal-02108711
    as

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