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Plan Comptable Général et pathologies psychiatriques

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  • Olivier Vidal

    () (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

Les intitulés des comptes du PCG peuvent être confrontés aux intitulés des troubles mentaux de la classification du DSM IV qui utilise, elle aussi, une codification décimale. Cette confrontation conduit à des correspondances étonnantes que l'on peut chercher à interpréter. Elle invite plus généralement à questionner l'intérêt des classifications décimales, et le sens explicite mais également implicite d'une terminologie qui véhicule des représentations sociales fortes. Elle interroge enfin le processus de normalisation comptable, et plus généralement encore les objectifs de la recherche en gestion.

Suggested Citation

  • Olivier Vidal, 2011. "Plan Comptable Général et pathologies psychiatriques," Working Papers hal-00594833, HAL.
  • Handle: RePEc:hal:wpaper:hal-00594833
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00594833
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    File URL: https://hal.archives-ouvertes.fr/hal-00594833/document
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    Keywords

    French GAAP; Psychiatry; Standardization; PCG; Numéros de compte; DSM IV; Normalisation; Oulipo; Psychiatrie; Troubles mentaux;

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