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D'un automne à l'autre : les chantiers de la comptabilité

Author

Listed:
  • Valérie Charolles

    (LACI - Laboratoire d'anthropologie critique interdisciplinaire - EHESS - École des hautes études en sciences sociales - LAP - Laboratoire d’anthropologie politique – Approches interdisciplinaires et critiques des mondes contemporains, UMR 8177 - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique, LAP - Laboratoire d’anthropologie politique – Approches interdisciplinaires et critiques des mondes contemporains, UMR 8177 - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Si l'on conclut de la crise que le système financier doit être plus transparent, la question de la comptabilité apparaît centrale. Sans technicité excessive, l'auteur fait comprendre qu'en dépend la création de « valeur » et à l'évaluation de « ce qui compte » dans une entreprise, c'est-à-dire finalement à sa raison d'être et à ce qui peut fédérer les parties prenantes qui s'y retrouvent.

Suggested Citation

  • Valérie Charolles, 2009. "D'un automne à l'autre : les chantiers de la comptabilité," Post-Print hal-04091667, HAL.
    • Handle: RePEc:hal:journl:hal-04091667
    DOI: 10.3917/espri.0911.0063
    Note: View the original document on HAL open archive server: https://hal.science/hal-04091667
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    More about this item

    Keywords

    Crise financière 2007-2008; G20; consensus économique; comptabilité; fair value;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General

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