Comptabilité (publique et d'entreprise) et sociologie, ou l'analyse sociologique des catégorisations sociales

Corine Eyraud

ACCRA, 2004, vol. 10, issue 3, 29-45

Abstract: We look at accounting as a system of social categorizations and have taken into account sociological research done on the construction of social groups and the categorization which goes along with it. Using two examples, that of the accounting reform of Chinese companies and that of the reform of French budgetary accounting, we attempt to show, on the one hand, that the sociological analysis of social categorizations can bring a lot to the study of accounting and, on the other hand, that it is the interest of the sociologist to include the accounting question in his analysis of economic and social phenomena.

Keywords: sociology; social categorizations; accounting; government accounting; LOLF (search for similar items in EconPapers)
Date: 2004
References: Add references at CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_103_0029 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2004-3-page-29.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_103_0029

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().