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La notion de normalisation comptable (entre normalisation industrielle et normalisation sociale)

Listed author(s):
  • Bernard Colasse


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

Registered author(s):

    La norme comptable a le même objectif de rationalisation que la norme industrielle. En l'occurence, elle participe à la rationalisation du processus de production des documents comptables. Mais, en même temps, elle participe au formatage de ces documents et influe plus ou moins sur les comportements de ceux qui les utilisent. Ce que montre l'auteur à l'aide du modèle de tableau de financement du PCG 1982. Ce tableau véhicule en effet une logique très particulière du fonctionnement financier de l'entreprise, issue des travaux de Meunier, Barolet et Boulmer (1970), logique qui s'impose à ceux qui l'utilisent à des fins de diagnostic et de décision. Une telle norme "devient contrainte de la pensée et guide de comportement, ce qui la rapproche de la norme sociale ou psychosociale et l'éloigne considérablement de la norme industrielle dont elle est issue" (p. 45).

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    Paper provided by HAL in its series Post-Print with number halshs-00664976.

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    Date of creation: Sep 1987
    Publication status: Published in Revue Française de Comptabilité, Ed. comptables-Malesherbes, 1987, pp.42-46
    Handle: RePEc:hal:journl:halshs-00664976
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