Les voies d'institutionnalisation d'un outil de gestion interne. Retour sur les impensés du tableau de financement

Abstract : If accounting has been the subject of various theoretical analyzes - positive, normative, historical or sociological - the normative dimension of financial analysis is rarely explained. This paper proposes to examine the stakes and the objectives of the latter as well as its place in society, by declining these questions to the study of the financing chart, its genesis and its institutionalization. The study of the archives of Crédit Lyonnais and the Banque de France allows us to come back to un-thought, such as the elaboration in France of this tool from an internal management perspective or by questioning the choices made during its standardization.
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Contributor : Isabelle Chambost <>
Submitted on : Wednesday, April 24, 2019 - 12:55:09 PM
Last modification on : Friday, May 17, 2019 - 6:01:26 PM

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  • HAL Id : hal-02108711, version 1

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Isabelle Chambost, Nicolas Praquin. Les voies d'institutionnalisation d'un outil de gestion interne. Retour sur les impensés du tableau de financement. Journées d'histoire du management et des organisations, JMHO, Mar 2017, Paris, France. ⟨hal-02108711⟩

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