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Esquisse d'une herméneutique du langage comptable

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.
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https://halshs.archives-ouvertes.fr/halshs-02411282
Contributor : Thierry Suchère <>
Submitted on : Saturday, December 14, 2019 - 5:22:02 PM
Last modification on : Wednesday, December 18, 2019 - 1:46:03 AM
Long-term archiving on: : Sunday, March 15, 2020 - 1:27:13 PM

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Thierry Suchère. Esquisse d'une herméneutique du langage comptable. Économie appliquée : archives de l'Institut de science économique appliquée, Institut des sciences mathématiques et économiques appliquées — ISMEA, 2000. ⟨halshs-02411282⟩

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