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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

Suggested Citation

  • Jean Cartelier, 2006. "Comptabilité et pensée économique. Introduction à une réflexion théorique," Revue économique, Presses de Sciences-Po, vol. 57(5), pages 1009-1032.
  • Handle: RePEc:cai:recosp:reco_575_1009

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    References listed on IDEAS

    1. repec:dau:papers:123456789/1858 is not listed on IDEAS
    2. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
    3. 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 257-269, September.
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    Cited by:

    1. Jérôme Sgard, 2010. "Money Reconstructed: Argentina and Brazil after Hyperinflation," Working Papers hal-00972721, HAL.
    2. repec:spo:wpecon:info:hdl:2441/4vc7skecu3q7u7s984pi2eaan is not listed on IDEAS
    3. Nenovsky, Nikolay, 2018. "Парите Като Координация На Стоковото Стопанство. Стари И Нови Прочити На Теорията На Маркс
      [Money as coordination, new and old readings of Marx]
      ," MPRA Paper 85295, University Library of Munich, Germany.
    4. Jérôme Sgard, 2010. "Money Reconstructed: Argentina and Brazil after Hyperinflation," Sciences Po publications info:hdl:2441/4vc7skecu3q, Sciences Po.

    More about this item

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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