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Les comptes : formes, vérité, évolution

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  • Valérie Charolles

    (IMT-BS - DEFI - Département Droit, Economie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], IIAC - Institut interdisciplinaire d'anthropologie du contemporain - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique, LASCO - Laboratoire Sens et Compréhension du Monde Contemporain - Mines Saint-Étienne MSE - École des Mines de Saint-Étienne - IMT - Institut Mines-Télécom [Paris] - IMT - Institut Mines-Télécom [Paris] - IMT Atlantique - IMT Atlantique - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

Abstract

Parce que la quantification est omniprésente, il est crucial de comprendre les conventions qui fondent les différentes formes de comptabilité. Si les référentiels actuels méritent d'être revisités, il faut commencer par revoir les usages qui en sont faits.

Suggested Citation

  • Valérie Charolles, 2022. "Les comptes : formes, vérité, évolution," Post-Print hal-03566632, HAL.
    • Handle: RePEc:hal:journl:hal-03566632
    Note: View the original document on HAL open archive server: https://hal.science/hal-03566632v1
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    References listed on IDEAS

    as
    1. Valérie Charolles, 2021. "Le libéralisme contre le capitalisme," Post-Print hal-03145429, HAL.
    2. Valérie Charolles, 2021. "Le libéralisme contre le capitalisme. Édition revue et augmentée," Post-Print hal-03008608, HAL.
    3. Valérie Charolles, 2021. "Le libéralisme contre le capitalisme, nouvelle édition revue et augmentée," Post-Print hal-03145440, HAL.
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