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Comptabilité et pensée économique. Introduction à une réflexion théorique

  • Jean Cartelier

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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Article provided by Presses de Sciences-Po in its journal Revue économique.

Volume (Year): 57 (2006)
Issue (Month): 5 ()
Pages: 1009-1032

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Handle: RePEc:cai:recosp:reco_575_1009
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  1. Colasse, Bernard & Casta, Jean-François, 2001. "Juste valeur : Enjeux techniques et politiques," Economics Papers from University Paris Dauphine 123456789/1858, Paris Dauphine University.
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