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Le Concept : application du plan deleuzien au cadre conceptuel des normes comptables internationales

Author

Listed:
  • Emmanuel Laffort

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

For Gilles Deleuze and Felix Guattari, concept bears a very peculiar sense, exclusively philosophical, at the heart of the immanence plan. Outside philosophy, concepts help building the reference plan, giving birth to meaning. From these notions, we wonder what could be a technical conceptual framework — a reference plan — and what makes such a framework a conceptual one. Finally, we draw from Niklas Luhmann's sociology to think an international accounting reference plan.

Suggested Citation

  • Emmanuel Laffort, 2016. "Le Concept : application du plan deleuzien au cadre conceptuel des normes comptables internationales," Post-Print hal-03335914, HAL.
    • Handle: RePEc:hal:journl:hal-03335914
    Note: View the original document on HAL open archive server: https://hal.science/hal-03335914
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