Organizational complexity and economic, legal, and accounting representations of firms: between being, appearance, and lack of legal accountability

Complejidad organizativa y representaciones económicas, jurídicas y contables de las empresas: entre ser, parecer y desresponsabilización

Véronique Darmendrail
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Véronique Darmendrail: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: With a narrative review, this article highlights the differences and difficulties in how economics, law, and accounting portray firms, at a time when their boundaries are becoming increasingly blurred and their behaviour increasingly chameleon-like. It emphasizes the urgent need for joint reflection between these three fields to avoid legal or accounting evasion, lack of legal accountability of companies, and a distorted image for decision makers. This finding should encourage greater consistency in the scope of representation and a broader interpretation of the concept of control. It should also encourage organisations to align their reporting and accountability scopes more closely.

Keywords: image comptable; entité; système; responsabilités ORGANIZATIONAL COMPLEXITY AND ECONOMIC; accounting image; entity; system; responsibility; accountability; image comptable entité système responsabilités ORGANIZATIONAL COMPLEXITY AND ECONOMIC accounting image entity system responsibility accountability (search for similar items in EconPapers)
Date: 2025-09
Note: View the original document on HAL open archive server: https://hal.science/hal-05584416v1
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Published in Vie et Sciences de l'Entreprise, 2025, n° 226-227 (3-4), pp.375-401. ⟨10.3917/vse.226.0375⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05584416

DOI: 10.3917/vse.226.0375

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