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 forum sur la gouvernance 2002

 index | la oomptabilité: una acte de langage| la bonne gouvernance | site du forum

 

«La comptabilité, un acte de langage»
«Accounting, as a language act»

 

Norman Belding Macintosh, Professor Emeritus at Queen's University, Ontario Canada

Le 8 octobre, avait lieu à l'UQAM, le forum 2002 sur la gouernnce des entreprises.

À cette occasion, le professeur Norman Macintosh a expliqué sa vision du processus comptable comme un "acte de langage", une position qui se réclame d'une vision qui commence par une analyse du signe, selon l'approche sémiologique de Ferdinand de Saussure.

Sa position est expliquée dan son livre "Accounting, Accountants and Accoutablity, Poststructralist position" (Routledge, London and New York, 2002)

"The accounting profession has recently been the target of a series of criticisms not least of which are its inability to account for intangible intellectual capital and its lack of transparent representations of key accounting data notably income and capital. This has precipitated a crisis in the accounting profession: the accounting representation relied upon for years can no longer be taken for granted

In this book, Norman Belding Macintosh argues that we now need to understand accounting in a different manner. Offering several ways of accounting, accountants and accountability, he draws upon the work of eminent post structural thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bakhtin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructionist ideas into accounting theory and practice.

With a wide range of examples and case studies, this revolutionary new work will be essential reading for academic and professionals accountants along with all those with an interest in the future of accounting."

 
     

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