Numbers as Thick Ethical Concepts (notice n° 1737547)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02810cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260322004121.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Islam, Gazi |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Numbers as Thick Ethical Concepts |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2026.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 5 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In this essay, the author explores the paradox of numbers in the field of business ethics. Although quantitative practices are ubiquitous, they remain poorly theorized as ethical objects. Historically, the French critical tradition has focused on the power of numbers in matters of governmentality, social control, and financialization. However, quantification can also support social justice objectives, as demonstrated by initiatives that promote human rights or the Sustainable Development Goals. The uncontrolled proliferation of indicators (especially for Environmental, Social, and Governance, or ESG) presents important ethical choices: what to measure, how to do so, and for what purposes? This essay calls for the development of theoretical frameworks adapted to the materiality of quantitative practices and highlights the crucial role that critical accounting can play in the development of these ethical tools. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Dans cet essai, l’auteur explore le paradoxe des chiffres dans le champ de l’éthique des affaires. Bien que les pratiques quantitatives soient omniprésentes, elles demeurent insuffisamment théorisées comme objets éthiques. La tradition critique française s’est historiquement focalisée sur le pouvoir des chiffres en matière de gouvernementalité, de contrôle social et de financiarisation. Cependant, la quantification peut aussi soutenir des objectifs de justice sociale, comme en témoignent les initiatives en faveur des droits humains ou des objectifs de développement durable. Face à la prolifération incontrôlée des indicateurs (notamment ESG) se posent des choix éthiques essentiels : que mesurer, comment et pour quelles finalités ? Cet essai invite à développer des cadres théoriques adaptés à la matérialité des pratiques quantitatives et souligne le rôle crucial que la comptabilité critique peut jouer dans l’élaboration de ces outils éthiques. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité critique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | concepts épais |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | épistémologie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | éthique des affaires |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | philosophie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | quantification |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | business ethics |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | critical accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | epistemology |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | philosophy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | quantification |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | thick concepts |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 31 | 4 | 2026-02-17 | p. 25-38 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2025-4-page-25?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2025-4-page-25?lang=en&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux