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Entre coût historique et valeur de marché : Une histoire de la valeur comptable en France (XIXe - début XXe siècle)

Author

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  • Pierre Labardin

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

  • Karine Fabre

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

Abstract

Depuis l'introduction des normes IFRS en France, la question de la juste valeur a occupé de nombreux chercheurs en comptabilité (Casta et Colasse [2001] ; Colasse [2005] ; Capron [2005] ; Richard [2005] ; Biondi [2008]). Les prises de position sur les risques et les avantages de ce nouveau mode d'évaluation se sont multipliées tant dans les écrits académiques que professionnels suscitant d'importants débats. La problématique de l'évaluation des actifs et plus précisément la question de la valeur n'est pas un fait nouveau. Elle traverse depuis longtemps le champ de la comptabilité. Dans ce contexte, la contribution d'un historien de la comptabilité peut d'abord tenir à éclairer les conditions dans lesquelles a pu émerger et se développer ce type de problématique. Qu'est-ce qui fait, qu'à moment donné, une problématique s'impose à la plupart des acteurs ? Il s'agit de comprendre comment une problématique que l'on considère comme aujourd'hui évidente se constitue progressivement en France.

Suggested Citation

  • Pierre Labardin & Karine Fabre, 2011. "Entre coût historique et valeur de marché : Une histoire de la valeur comptable en France (XIXe - début XXe siècle)," Post-Print hal-00650538, HAL.
    • Handle: RePEc:hal:journl:hal-00650538
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    References listed on IDEAS

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    10. Michel Capron, 2005. "Les normes comptables internationales, instruments du capitalisme financier," Post-Print hal-01278392, HAL.
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    Cited by:

    1. Richard, Jacques, 2015. "The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 9-34.

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