Sketch of an interpretation of accounting language

Esquisse d'une herméneutique du langage comptable

Thierry Suchère ()
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Thierry Suchère: EDEHN - Equipe d'Economie Le Havre Normandie - ULH - Université Le Havre Normandie - NU - Normandie Université

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Abstract: Sketch of an interpretation of accounting language Accounting is a language which makes social action in organisations easier. From a measure of wealth created, decisions about its destination result. Accounting objects have nevertheless a special form. Like others social objects, they are artificial. The relation between accounting language and reality couldn't be analysed by reference to the concept of truth. It can also be declined by reference to those concepts of accuracy and fairness. So rationality in the decision of firms begin first with freedom of debates between social actors about questions of interpretation of living situations.

Date: 2000
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Published in Économie appliquée : archives de l'Institut de science économique appliquée, 2000

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-02411282

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