IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00991943.html
   My bibliography  Save this paper

Comptabilité sans frontières : intérêt d'une cartographie

Author

Listed:
  • Stéphanie Chatelain-Ponroy

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Olivier Vidal

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

Many metaphors are used to describe accounting. Among them, the expression "accounting language" is probably the most common. But other metaphors are used, such as photography, lenses or Scrabble board game. Each of them focuses on some of the many features of accounting. In this paper we propose a new metaphor to describe, understand and explain accounting: the map. Beyond its educational interest, this metaphor vivifies accounting research by shifting the attention from the communication role of accounting to that of representation.

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Olivier Vidal, 2013. "Comptabilité sans frontières : intérêt d'une cartographie," Post-Print hal-00991943, HAL.
    • Handle: RePEc:hal:journl:hal-00991943
    Note: View the original document on HAL open archive server: https://hal.science/hal-00991943v2
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00991943v2/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Belkaoui, Ahmed, 1978. "Linguistic relativity in accounting," Accounting, Organizations and Society, Elsevier, vol. 3(2), pages 97-104, June.
    2. Amernic, Joel & Craig, Russell, 2009. "Understanding accounting through conceptual metaphor: ACCOUNTING IS AN INSTRUMENT?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 875-883.
    3. Walters, Melissa, 2004. "Alternative accounting thought and the prison-house of metaphor," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 157-187, February.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Stéphanie Chatelain-Ponroy & Olivier Vidal, 2013. "Comptabilité sans frontières: intérêt d'une cartographie," Post-Print halshs-00829410, HAL.
    2. Stéphanie Chatelain-Ponroy & Olivier Vidal, 2013. "Comptabilité Sans Frontières : Intérêt D'Une Cartographie," Post-Print hal-00997956, HAL.
    3. Gibbon, Jane, 2012. "Understandings of accountability: an autoethnographic account using metaphor," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 201-212.
    4. Graham, Cameron, 2008. "Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 756-782.
    5. Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
    6. Hellmann, Andreas & Patel, Chris & Tsunogaya, Noriyuki, 2021. "Foreign-language effect and professionals’ judgments on fair value measurement: Evidence from Germany and the United Kingdom," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
    7. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    8. Gårseth-Nesbakk, Levi, 2011. "Accrual accounting representations in the public sector—A case of autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 247-258.
    9. Niamh M. Brennan & Doris M. Merkl-Davies, 2014. "Rhetoric and argument in social and environmental reporting: the Dirty Laundry case," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(4), pages 602-633, April.
    10. Imoleayo F. Obigbemi & Eddy O. Omolehinwa & Dick Oluku Mukoro & Egbide Ben-Caleb & Olamide Adeola Olusanmi, 2016. "Earnings Management and Board Structure," SAGE Open, , vol. 6(3), pages 21582440166, September.
    11. Stenka, Renata, 2022. "Beyond intentionality in accounting regulation: Habitual strategizing by the IASB," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    12. Niamh Brennan & Doris M. Merkl-Davies, 2013. "Accounting Narratives and Impression Management," Open Access publications 10197/4949, Research Repository, University College Dublin.
    13. Amernic, Joel & Craig, Russell, 2017. "CEO speeches and safety culture: British Petroleum before the Deepwater Horizon disaster," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 61-80.
    14. Peipei Pan & Chris Patel, 2018. "The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments," Journal of Business Ethics, Springer, vol. 150(3), pages 863-878, July.
    15. Amernic, Joel & Craig, Russell, 2009. "Understanding accounting through conceptual metaphor: ACCOUNTING IS AN INSTRUMENT?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 875-883.
    16. Jane Davison, 2008. "Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 791-826, August.
    17. Ying Sophie Huang & Moeki Nemoto, 2022. "Communication tool in management accounting: adapting Jakobson’s (1960) communication model," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-9, December.
    18. Horvat Robert & Korošec Bojana, 2015. "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Sciendo, vol. 61(4), pages 32-40, August.
    19. Aljifri, Khaled & Khasharmeh, Hussein, 2006. "An investigation into the suitability of the international accounting standards to the United Arab Emirates environment," International Business Review, Elsevier, vol. 15(5), pages 505-526, October.
    20. Davison, Jane, 2011. "Paratextual framing of the annual report: Liminal literary conventions and visual devices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 118-134.

    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:hal-00991943. See general information about how to correct material in RePEc.

    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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.

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

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.