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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

Comme bien des domaines des sciences de gestion le champ de la comptabilité n'échappe pas aux métaphores. Parmi elles, l'expression " langage comptable " est sans doute la plus courante. Mais d'autres métaphores sont utilisées, comme celles de la photographie, des lentilles ou du jeu de société Scrabble. Chacune met l'accent sur certaines des nombreuses caractéristiques de la comptabilité. Dans cet article nous proposons une nouvelle métaphore, celle de la carte, pour décrire, comprendre et expliquer un objet souvent perçu comme complexe pour les non initiés, et illisible par le grand public : les documents comptables. Cette métaphore permet, au-delà de son intérêt pédagogique, de vivifier la recherche comptable en déplaçant l'attention de la fonction " communication " de la comptabilité vers celle de " représentation ".

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Olivier Vidal, 2013. "Comptabilité sans frontières: intérêt d'une cartographie," Post-Print halshs-00829410, HAL.
    • Handle: RePEc:hal:journl:halshs-00829410
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00829410
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    References listed on IDEAS

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    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.
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