Les voies d'institutionnalisation d'un outil de gestion interne. Retour sur les impensés du tableau de financement

Isabelle Chambost () and Nicolas Praquin ()
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Isabelle Chambost: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Nicolas Praquin: RITM - Réseaux Innovation Territoires et Mondialisation - UP11 - Université Paris-Sud - Paris 11

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Abstract: If accounting has been the subject of various theoretical analyzes - positive, normative, historical or sociological - the normative dimension of financial analysis is rarely explained. This paper proposes to examine the stakes and the objectives of the latter as well as its place in society, by declining these questions to the study of the financing chart, its genesis and its institutionalization. The study of the archives of Crédit Lyonnais and the Banque de France allows us to come back to un-thought, such as the elaboration in France of this tool from an internal management perspective or by questioning the choices made during its standardization.

Keywords: : Funds statement – Institutionalization – Financial analysis – historical analysis; Tableau de financement – Institutionnalisation – Analyse financière – Analyse historique (search for similar items in EconPapers)
Date: 2017-03-23
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Published in Journées d'histoire du management et des organisations, JMHO, Mar 2017, Paris, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02108711

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