Le Concept: application du plan deleuzien au cadre conceptuel des normes comptables internationales

Emmanuel Laffort ()
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Emmanuel Laffort: CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour

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Abstract: For Gilles Deleuze and Felix Guattari, concept bears a very peculiar sense, exclusively philosophical, at the heart of the immanence plan. Outside philosophy, concepts help building the reference plan, giving birth to meaning. From these notions, we wonder what could be a technical conceptual framework — a reference plan — and what makes such a framework a conceptual one. Finally, we draw from Niklas Luhmann's sociology to think an international accounting reference plan.

Keywords: Deleuze; Luhmann; Cadre conceptuel; Contrat social; Conceptual framework; Social contract (search for similar items in EconPapers)
Date: 2016
Note: View the original document on HAL open archive server: https://hal.science/hal-03335914v1
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Published in La Revue du Financier, 2016, 217, pp.54-68

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