Accounterability ou l'accountability par la bande

Vassili Joannides () and Stéphane Jaumier ()
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Vassili Joannides: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management
Stéphane Jaumier: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management

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Abstract: This paper seeks to contribute to the emerging stream of literature on the limits of accountability and the possibilities of accounterability by questioning whether and how accounterability can so alter accountability as to enrich or transfigure it. This paper considers three intrinsic limits of accountability: as strong ideological grounding in neoclassical microeconomics; the disputability of any legitimacy to demand accounts on behalf of a Higher-Stakeholder; and the impossibility of giving an account and of recording everything. Se show that accounterability only exists because accountability has intrinsic limits which accounterability responds to and alters. Both are heavily intertwined and forms of resistance merely serve as moments for reflection and reflexivity.

Keywords: reflexivity; Salvation Army; accountability; accounterability; réflexivité; résistance; Armée du Salut (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00645359
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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