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Quel domaine pour la comptabilité ? Une étude critique

Author

Listed:
  • Michel Baupin

    (NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université)

Abstract

alors que pendant des siècles la comptabilité a enregistré des échanges contractuels dans un cadre personnalistique, sous l'influence de Dumarchey et de ses successeurs, elle est devenue un système d'enregistrement des ressources et des emplois de l'entreprise conçue comme une entité dans laquelle tout semble avoir vocation à être comptabilisé. Cette évolution est fondée sur une conception de l'entreprise disposant d'un patrimoine et donc pouvant avoir une action économique, ce que nous contestons en proposant une autre fondée sur l'acte d'échange sur les marchés. Dans ce cadre, la comptabilité est celle de la société qui porte juridiquement l'entreprise et non celle de l'entreprise, son rôle étant alors d'enregistrer l'échange sous l'angle de la reproduction de la valeur dans le temps. Mots clés : entreprise, société, échange, valeur, nombre comptable. Abstract : For centuries accounting recorded contractual trades in a personalistic scope and, under the influence of Dumarchey and his successors, it became a recording system for the resources and employment of the enterprise; In this system, the enterprise is conceived as an entity in which everything seems to be intended to be recorded. This evolution is founded on a conception of the enterprise with assets and thus with the ability to have an economic action, this is what we dispute as we offer another conception founded on the act of trades on the markets. In this scope, accounting is that of the company that bears legally the enterprise and not that of the enterprise itself, its role is then to record the trade in terms of the reproduction of the value through time.

Suggested Citation

  • Michel Baupin, 2015. "Quel domaine pour la comptabilité ? Une étude critique," Post-Print hal-01741849, HAL.
    • Handle: RePEc:hal:journl:hal-01741849
    Note: View the original document on HAL open archive server: https://hal.science/hal-01741849v1
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    References listed on IDEAS

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