The shaping of economics by accounting - by Eve Chiapello[Research paper] by Eve Chiapello

2008-05-24

Eve Chiapello is professor at HEC Paris. She is co-responsible for the Alternative Management third year program.

This article is meant to step back from the literal meaning of accounting that is as a mere measuring tool which enables its user to “give an impartial account” of “the economic landscape”. What is asserted here on the other hand is that accounting generates economics. Accounting is indeed a powerful instrument of managing and producing economics. Systems based on accounting allow the predominance of certain definitions of a company over others. Various examples are taken to illustrate the fact that firms rest on accounting conventions which shape their economic reality, the latter being major in the making of decisions by the economic players. A passage of the text is dedicated to the recent compliance with the accounting international standards which partly promote the conception of the firm as a portfolio of activities always possible to rearrange.

Quote article  Eve Chiapello, « The shaping of economics by accounting - by Eve Chiapello », 24 may 2008, Alternative Management Observatory (AMO), [Research paper]
http://appli6.hec.fr/amo/Articles/Entry/Item/59.sls

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