Une théorie positive contemporaine de la comptabilité: une analyse girardienne pour un autre « sens »

Pauline Boisselier () and Aude Deville ()
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Pauline Boisselier: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur
Aude Deville: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur

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Abstract: We seek to understand the trajectory of Emmanuel Faber and the symbol he embodies through an exploratory analysis of the Danone case under a Girardian prism. Our results may suggest a new interpretation of positive accounting theory but beyond the need for standards and the use of standards to change the world.

Keywords: Company with a mission; Positive accounting theory; scapegoat; exploratory approach; Entreprise à mission; Faber; Théorie positive de la comptabilité; bouc-émissaire; Girard; approche exploratoire (search for similar items in EconPapers)
Date: 2022-05-24
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Published in 43ème Congrès de l’AFC, May 2022, Bordeaux, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03870844

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