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Comptabilité et éthique

Author

Listed:
  • Yvon Pesqueux

    (LIPSOR - Laboratoire d'Innovation, Prospective Stratégique et ORganisation - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

Traiter des rapports de la comptabilité et de l'éthique conduit d'abord à s'interroger sur le statut de la comptabilité ce qui mène immédiatement à un questionnement éthique. En effet, de nombreuses approches de la comptabilité sont envisageables (la comptabilité comme technique, comme science, comme langage par exemple) sans permettre de poser ces approches comme susceptibles de soulever un questionnement éthique. C'est la comptabilité vue comme un corpus de règles (dont on ne s'interrogera pas ici sur l'origine) et la comptabilité comme élément du jeu social qui permettent de soulever ce questionnement. On se bornera donc ici à ne concevoir la comptabilité que sous ces deux aspects.

Suggested Citation

  • Yvon Pesqueux, 2000. "Comptabilité et éthique," Post-Print hal-00477709, HAL.
    • Handle: RePEc:hal:journl:hal-00477709
    Note: View the original document on HAL open archive server: https://hal.science/hal-00477709
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    File URL: https://hal.science/hal-00477709/document
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    Keywords

    Ethique; Comptabilité;

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