Comptabilité sans frontières: intérêt d'une cartographie

Stéphanie Chatelain-Ponroy () and Olivier Vidal ()
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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]

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Abstract: Many metaphors are used to describe accounting. Among them, the expression "accounting language" is probably the most common. But other metaphors are used, such as photography, lenses or Scrabble board game. Each of them focuses on some of the many features of accounting. In this paper we propose a new metaphor to describe, understand and explain accounting: the map. Beyond its educational interest, this metaphor vivifies accounting research by shifting the attention from the communication role of accounting to that of representation.

Keywords: metaphor; accounting; mapping; métaphore; comptabilité; cartographie; représentation (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00991943v2
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00991943

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