Turning Labor into Value in Accounting

Faire du travail une valeur comptable

Valérie Charolles ()
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Valérie Charolles: IIAC - Institut interdisciplinaire d'anthropologie du contemporain - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique

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Abstract: This communication presented a model aimed at integrating labor as a positive value in the balance sheet of companies, in line with the liberal corpus of origins and in particular Adam Smith. It treated accounting and its standards as the language of everyday economics and examined its rules of the game and biases in a way that disadvantages work in Wittgenstein's mode of research on natural language. final symposium of the seminar Corporate governance and creation of common areas, Government, participation and mission of the company, organized by the Collège des Bernardins, Mines Paris Tech and PSL, Collège des Bernardins

Keywords: Labor value in the classical liberal corpus; Accounting as language of business; Wittgenstein; Labor accounting model; Valeur du travail dans le corpus libéral classique; Comptabilité comme langage de la finance; Modèle de comptabilisation du travail (search for similar items in EconPapers)
Date: 2018-03-16
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Published in Gouvernement, participation et mission de l'entreprise, Mar 2018, Paris, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02321681

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