Quand l’institution comptable semble inébranlable face à l’Anthropocène. Une enquête auprès des professionnels comptables français

Christelle Chaplais-Chouvier, Sophie Marmorat and Maxence Postaire

Revue française de gestion, 2024, vol. N° 315, issue 2, 165-187

Abstract: This article looks at the day-to-day practices of professional accountants that could help accounting evolve in the face of the Anthropocene. The authors identify the institutional work practices responsible, on the one hand, for upholding the existing accounting framework and, on the other hand, for creating and developing new accounting models. This research contributes to our understanding of the obstacles and limits associated with these practices, and explores the role that other actors could play in the evolution of accounting practices.

Date: 2024
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