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Esquisse d'une épistémologie de la comptabilité

Author

Listed:
  • Pierre Lassègue

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

L'article pose la question du statut de la comptabilité (science ou technique) et de la démarche épistémologique utilisée. Il définit la comptabilité comme un langage associé à des compromis pour rendre compte du réel. Il montre qu'elle traduit incomplètement certaines des catégories de l'explication économique : la causalité, le temps et la valeur.

Suggested Citation

  • Pierre Lassègue, 1962. "Esquisse d'une épistémologie de la comptabilité," Post-Print halshs-00521188, HAL.
    • Handle: RePEc:hal:journl:halshs-00521188
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00521188
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    Keywords

    Comptabilité; épistémologie;

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