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La comptabilité à l'épreuve du scandale financier

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  • Damien de Blic

Abstract

The article aims to show the utility of studying financial scandals for a sociology of accounting. Such situations give an uncommon visibility to accounting which tends so to become a social and political stake evaluated in public arenas. These social discourses offer to observer a paradox. They lean on accounting to frame events as financial scandals and to mobilize but they becomes often in the same time critical when multiplicated disclosures of misconducts in calculative practices arouses a wide suspicion on accounting devices. This general suspicion commit in return regulatory process meant for restoring confidence.

Suggested Citation

  • Damien de Blic, 2004. "La comptabilité à l'épreuve du scandale financier," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 7-27.
    • Handle: RePEc:cai:accafc:cca_103_0007
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