Quel domaine pour la comptabilité ? Une étude critique

Michel Baupin ()
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Michel Baupin: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université

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Abstract: For centuries accounting recorded contractual trades in a personalistic scope and, under the influence of Dumarchey and his successors, it became a recording system for the resources and employment of the enterprise; In this system, the enterprise is conceived as an entity in which everything seems to be intended to be recorded. This evolution is founded on a conception of the enterprise with assets and thus with the ability to have an economic action, this is what we dispute as we offer another conception founded on the act of trades on the markets. In this scope, accounting is that of the company that bears legally the enterprise and not that of the enterprise itself, its role is then to record the trade in terms of the reproduction of the value through time.

Keywords: company; trade; value; accounting number; enterprise; entreprise; société; échange; valeur; nombre comptable (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-hpe
Note: View the original document on HAL open archive server: https://hal.science/hal-01188177
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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