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La notion de normalisation comptable (entre normalisation industrielle et normalisation sociale)

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

La norme comptable a le même objectif de rationalisation que la norme industrielle. En l'occurence, elle participe à la rationalisation du processus de production des documents comptables. Mais, en même temps, elle participe au formatage de ces documents et influe plus ou moins sur les comportements de ceux qui les utilisent. Ce que montre l'auteur à l'aide du modèle de tableau de financement du PCG 1982. Ce tableau véhicule en effet une logique très particulière du fonctionnement financier de l'entreprise, issue des travaux de Meunier, Barolet et Boulmer (1970), logique qui s'impose à ceux qui l'utilisent à des fins de diagnostic et de décision. Une telle norme "devient contrainte de la pensée et guide de comportement, ce qui la rapproche de la norme sociale ou psychosociale et l'éloigne considérablement de la norme industrielle dont elle est issue" (p. 45).

Suggested Citation

  • Bernard Colasse, 1987. "La notion de normalisation comptable (entre normalisation industrielle et normalisation sociale)," Post-Print halshs-00664976, HAL.
    • Handle: RePEc:hal:journl:halshs-00664976
    as

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