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Comptabilité et cartographie : apports d'une métaphore

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  • Stéphanie Chatelain-Ponroy

    ()
    (LIRSA-CRC - Laboratoire Interdisciplinaire de Recherche en Sciences de l'Action - Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers (CNAM))

  • Olivier Vidal

    ()
    (LIRSA-CRC - Laboratoire Interdisciplinaire de Recherche en Sciences de l'Action - Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers (CNAM))

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    Abstract

    Nonobstant l'utilisation répandue de l'expression "langage comptable", la comptabilité ne répond pas à toutes les caractéristiques attribuées à un langage par les linguistes. Elle n'est en effet pas un moyen de communication général, et il n'existe pas de langue comptable orale au-delà du vocabulaire spécialisé, du jargon d'experts. Une autre branche de la sémiologie retient l'attention de celui qui cherche à donner une définition imagée de la comptabilité : la cartographie. Alors que la métaphore du langage tend à enfermer la comptabilité dans un petit cercle d'initiés capables de la déchiffrer, la métaphore de la carte met en avant la dimension de représentation et de simplification de la réalité, utile à la prise de décision.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00680679.

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    Date of creation: Apr 2012
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    Publication status: Published, Revue Française de Comptabilité, 2012, 453, 38-41
    Handle: RePEc:hal:journl:halshs-00680679

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    Keywords: métaphore ; sémiologie ; comptabilité;

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