IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00680679.html
   My bibliography  Save this paper

Comptabilité et cartographie : apports d'une métaphore

Author

Listed:
  • Stéphanie Chatelain-Ponroy

    () (LIRSA-CRC - Laboratoire Interdisciplinaire de Recherche en Sciences de l'Action - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Olivier Vidal

    () (LIRSA-CRC - Laboratoire Interdisciplinaire de Recherche en Sciences de l'Action - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

Nonobstant l'utilisation répandue de l'expression "langage comptable", la comptabilité ne répond pas à toutes les caractéristiques attribuées à un langage par les linguistes. Elle n'est en effet pas un moyen de communication général, et il n'existe pas de langue comptable orale au-delà du vocabulaire spécialisé, du jargon d'experts. Une autre branche de la sémiologie retient l'attention de celui qui cherche à donner une définition imagée de la comptabilité : la cartographie. Alors que la métaphore du langage tend à enfermer la comptabilité dans un petit cercle d'initiés capables de la déchiffrer, la métaphore de la carte met en avant la dimension de représentation et de simplification de la réalité, utile à la prise de décision.

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Olivier Vidal, 2012. "Comptabilité et cartographie : apports d'une métaphore," Post-Print halshs-00680679, HAL.
  • Handle: RePEc:hal:journl:halshs-00680679 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00680679
    as

    Download full text from publisher

    File URL: https://halshs.archives-ouvertes.fr/halshs-00680679/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. Gilbert, Dirk Ulrich & Rasche, Andreas, 2007. "Discourse Ethics and Social Accountability: The Ethics of SA 8000," Business Ethics Quarterly, Cambridge University Press, vol. 17(02), pages 187-216, April.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    métaphore; sémiologie; comptabilité;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00680679. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.