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Rire de la comptabilité et « changer le monde ». La mise en débats des normes extra-financières dans Parlement

Author

Listed:
  • Jean-Francis Ory

    (CRIEG - Centre de Recherche Interdisciplinaire Economie Gestion - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne, REGARDS - Recherches en Economie Gestion Agroressources Durabilité et Santé - CRIEG - Centre de Recherche Interdisciplinaire Economie Gestion - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

Abstract

L'article montre comment la saison 2 de Parlement, série politique et humoristique, fait de la comptabilité un ressort comique pour mieux expliquer ses enjeux et l'évolution possible des normes extra-financières. En suivant des scènes clés, il éclaire l'intégration de la nature et de la biodiversité à la comptabilité et les choix de société qu'elle suppose, corrige des approximations, explicite les notions mobilisées et confronte des visions de la soutenabilité, invitant à « compter autrement ».

Suggested Citation

  • Jean-Francis Ory, 2026. "Rire de la comptabilité et « changer le monde ». La mise en débats des normes extra-financières dans Parlement," Post-Print hal-05561437, HAL.
    • Handle: RePEc:hal:journl:hal-05561437
    DOI: 10.48611/isbn.978-2-406-20338-4.p.0017
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