Ombres et lumières de l’analyse financière: histoire de la fabrique de l’un de ses dispositifs, le 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 - Université Paris-Saclay

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Abstract: Through its position at the intersection between accounting, finance, strategy and social analysis, financial analysis can "present" the firm in its entirety. As a discipline it could be defined as the art of producing meaning from accounting and financial information. Yet while accounting has been subjected to a variety of theoretical analyses – positive, normative, historical and sociological (Colasse, 1999) –, the normative dimension of financial analysis has rarely been examined, and "research on this topic has long been dominated by [a focus on] the tools" (Hoarau, 1996, p. 3). By interpreting accounting, economic and labor information and through the meaning it assigns to that information, financial analysis uncovers and deciphers a firm's financial operation and any imbalances, but it also evaluates the strategies applied and captures the financial significance of new strategies under consideration (Capron, 2001). It can also analyze value creation and distribution mechanisms, but is frequently tempted to use a normative definition of performance and risk (Capron, 2005; Tom, 2010). As we aim to show in this article, financial analysis is a demanding discipline with the unsettling ability to reveal power issues…

Keywords: Analyse; financière; -; Analyse; socio-institutionnelle; -Dispositif; -; Comptes; de; surplus-; Tableau; de; financement; -; Généalorie (search for similar items in EconPapers)
Date: 2021-09-03
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2021, Tome 27 (3), pp.41-69. ⟨10.3917/cca.273.0041⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03359664

DOI: 10.3917/cca.273.0041

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