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L' affaire Rochette (1908-1914) : des relations entre comptabilité et scandale financier

Author

Listed:
  • Oussama Ouriemmi

    (EM - EMLyon Business School)

  • Marie-Claire Loison

Abstract

L'affaire qui fait l'objet de cet article débute avec la divulgation de l'escroquerie orchestrée par Henri Rochette, l'un des plus puissants financiers de Paris. Dès son arrestation, l'accusé retourne immédiatement la charge contre ses accusateurs : il dénonce un complot ourdi par ses adversaires. Par la suite, les investigations réalisées dans le cadre de l'enquête établissent le caractère arbitraire de cette arrestation. Le scandale politico-judiciaire succède ainsi au scandale financier. L'objectif de cet article est d'analyser le rôle joué par la comptabilité dans ces deux scandales et surtout de montrer comment les conséquences de cette affaire s'inscrivent dans l'évolution de la normalisation comptable. Il apporte ainsi une contribution à l'étude des rapports entre scandale financier et comptabilité.

Suggested Citation

  • Oussama Ouriemmi & Marie-Claire Loison, 2016. "L' affaire Rochette (1908-1914) : des relations entre comptabilité et scandale financier," Post-Print hal-02313367, HAL.
    • Handle: RePEc:hal:journl:hal-02313367
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