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Sketch of an interpretation of accounting language
[Esquisse d'une herméneutique du langage comptable]

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  • Thierry Suchère

    (EDEHN - Equipe d'Economie Le Havre Normandie - ULH - Université Le Havre Normandie - NU - Normandie Université)

Abstract

Sketch of an interpretation of accounting language Accounting is a language which makes social action in organisations easier. From a measure of wealth created, decisions about its destination result. Accounting objects have nevertheless a special form. Like others social objects, they are artificial. The relation between accounting language and reality couldn't be analysed by reference to the concept of truth. It can also be declined by reference to those concepts of accuracy and fairness. So rationality in the decision of firms begin first with freedom of debates between social actors about questions of interpretation of living situations.

Suggested Citation

  • Thierry Suchère, 2000. "Sketch of an interpretation of accounting language [Esquisse d'une herméneutique du langage comptable]," Post-Print halshs-02411282, HAL.
    • Handle: RePEc:hal:journl:halshs-02411282
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02411282
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