Comptabilité et pensée économique. Introduction à une réflexion théorique
The purpose of this paper is to confront accounting and economic theory and to discuss some basic points such (i) the relation between capitalism and double-entry book-keeping (ii) the congruence between mainstream economic theory and accounting principles (iii) the relation between stocks and flows. Three main points are suggested : (i) double-entry book-keeping may be theoretically justified more by the disequilibria inherent in market economies than by the existence of capital (ii) a monetary approach (as opposed to a value approach) and accounting are congruent and relevant for the study of market economies (iii) there exists a no bridge between flows of payments and evaluations of wealth. Classification JEL : A10 ; B00 ; E40 ; M41
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- Cartelier, Jean, 1991. "Marx's Theory of Value, Exchange and Surplus Value: A Suggested Reformulation," Cambridge Journal of Economics, Oxford University Press, vol. 15(3), pages 257-69, September.
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