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
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- repec:dau:papers:123456789/1858 is not listed on IDEAS
When requesting a correction, please mention this item's handle: RePEc:cai:recosp:reco_575_1009. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jean-Baptiste de Vathaire)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.