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Quand la comptabilité colonise l'économie et la société. Perspectives critiques dans les recherches en comptabilité, contrôle, audit

Listed author(s):
  • Nicolas Berland


    (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

  • Anne Pezet


    (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

Nous commencerons, dans une première partie, par décrire ce champ de recherche, encore mal connu en France. Nous tenterons de le saisir sous ses aspects institutionnels, d'en dresser une cartographie (que nous espérons discutable) et d'en mesurer les apports à l'étranger et en France. Dans une seconde partie, nous nous interrogerons sur le projet de changement que porte la comptabilité critique. Quels ont été les effets de ces recherches ? Quelles perspectives nous ouvrent-elles ?

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Paper provided by HAL in its series Post-Print with number hal-00340418.

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Date of creation: 2009
Publication status: Published in Les études critiques en management, une perspective française, Presses Universitaires de Laval, pp. 131-162, 2009
Handle: RePEc:hal:journl:hal-00340418
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