Ombres et lumières de l’analyse financière: histoire de la fabrique de l’un de ses dispositifs, le tableau de financement

Isabelle Chambost and Nicolas Praquin

ACCRA, 2021, vol. 27, issue 3, 41-69

Abstract: At the intersection between accounting, finance, strategy and social analysis, financial analysis enables us to penetrate the financial operation of a business with its balances and imbalances, grasp the financial reach of the strategies implemented, and analyze the value creation and distribution mechanisms. Its ability to reveal the stakes of power is disturbing and it incorporates a powerful normative dimension that is rarely explicit. This article seeks to explore the objectives and stakes of financial analysis through the history of one of its devices, the cash flow statement, from the 1960s to the 1980s. Analysis of its various forms and the related controversies and conflicts highlights the concerns of the actors and economic institutions that influenced the choices made, questions the role of financial analysis and examines how the role of financial analysis affects its representations of social relationships and bring some of its impensés out of the shadows.

Keywords: Financial Analysis; Social-Institutional Analysis; Devices; Funds- Flow Statement; French Surplus Account-Genealogy (search for similar items in EconPapers)
Date: 2021
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