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


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]

In the same section

Barefooted Bankers - by Jean-Michel Servet

[Reading report]

[Reading report] : Céline Lévy

Jean-Michel Servet aims at presenting a critical analysis of microfinance that underlines its limits and depicts its promises. After defining the term, the author explores the context and roots of its development and growth. He illustrates the diversity of the models of microfinance organizations...

>>Read more

Degrowth or chaos - by Paul Ariès

[Reading report]

[Reading report] : Anne Hurand

In his book, Paul Ariès presents his political project. First, he shows how consumer society is doomed to collapse, and then explains how degrowth is the only alternative. But degrowth is not possible unless our way of living and thinking changes. According to Paul Ariès, it is necessary that we...

>>Read more

Natural capitalism: creating the next industrial Revolution

[Reading report]

[Reading report] : Claire Nativel

At the beginning of the 21st century, most companies work according to a model inherited from the first industrial revolution when the work force was rare and resources were abundant. But the current situation of the world is at the opposite: how to conciliate economy, development and conservation...

>>Read more

Development of micro-insurance in Argentina, Peru and Colombia

[Research paper]

[Research paper] : Marie Baranger and Cécile Roussel

This research studies the development of micro-insurance – with a focus on financial education – in Columbia, Peru and Argentina, where six months of field research have been carried out. Whereas micro-insurance products were all compulsory and little innovative in Argentina and Peru, they were...

>>Read more

The Shale Gas Mirage - by Thomas Porcher

[Reading report]

[Reading report] : Elsa Walwer

At the heart of the shale gas debate, Thomas Porcher delivers a study about the consequences of French shale gas reserves exploitation, from an economical perspective. Stemming from the French legal and economic specificities, he exposes and dismantles the arguments put forward by pro-shale gas...

>>Read more

With the same theme

With the same doctype

Research paper

The Resort to Belgium of French people... Facing a major lack of appropriate... by Elsa Walwer
Eco districts : an anlysis of brakes... Eco districts are a new way of... by Clémence Chouvet
The impacts of economy’s... This work aims at exploring and... by Yazid Arifi
Is it possible to identify a Social... In the XIXth century, capitalism... by Alice de Rochechouart
Different ways of fighting excess food... There are different ways of fighting... by Marie Mourad
Entrepreneurship after the collapse of... Through the time of transition, Russian... by Marine Bikard
Alleviating poverty through profits.... As today's rich get richer, today's... by Lorraine Gérard
The arguments of the debates on German... Codetermination is a form of corporate... by Fabien Hildwein
Networks of Social Entrepreneurs India This paper aims at deciphering and... by Alban Leveau-Vallier
The role of assisted resilience in the... In deprived suburbs, due to the... by Juliette Simon