Les propositions de comptabilités sociales et environnementales : d’utiles utopies (notice n° 1860048)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03518cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260329011248.0 |
| 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 | Nefti, Michel |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les propositions de comptabilités sociales et environnementales : d’utiles utopies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2026.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 17 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article introduces the concept of “accounting utopia” to describe projects that seek to integrate sustainable development issues into double-entry accounting systems. Although revived in France since 2012, these initiatives, proposed since the late 1960s, have struggled to gain widespread adoption. Based on a qualitative analysis primarily grounded in interviews, the study highlights the tensions between the ideals embodied by these methods and the practical, technical, and political constraints they face. Often perceived as unrealistic, these projects are forced into compromises that challenge their original integrity. Nevertheless, far from being mere chimeras, accounting utopias serve as critical mirrors and open up new spaces for thought conducive to alternative representations of reality. While their diffusion as management tools remains limited, they nonetheless inform debates on extra-financial reporting, influence legal developments, and contribute to the diffusion of conventions and conceptual frameworks. This work thus emphasizes their importance in shaping the conditions necessary for the emergence of new forms of expanded accounting. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article propose le concept d’utopie comptable pour qualifier les projets cherchant à intégrer les enjeux du développement durable dans une comptabilité en partie double. Bien que relancés en France depuis 2012, ces projets proposés depuis la fin des années soixante peinent à se diffuser. À partir d’une analyse qualitative fondée principalement sur des entretiens, l’étude met en lumière les tensions entre l’idéal porté par ces méthodes et les réalités pratiques, techniques et politiques auxquelles elles se heurtent. Souvent perçus comme irréalistes, ces projets sont contraints à des compromis qui questionnent leur intégrité initiale. Néanmoins, loin d’être de simples chimères, les utopies comptables jouent un rôle de miroir critique et ouvrent de nouveaux espaces de pensée propices à de nouvelles représentations de la réalité. Si leur diffusion en tant qu’outil de gestion est limitée, elles nourrissent cependant les débats sur le reporting extrafinancier, influencent l’évolution du droit, et contribuent à la diffusion de conventions et de cadres conceptuels. Ce travail souligne ainsi leur importance dans la construction des conditions favorables à l’émergence de nouvelles formes de comptabilités élargies. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité de soutenabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilités élargies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilités sociales et environnementales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Full Cost Accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting extrafinancier |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Utopies comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting utopias |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | expanded accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | extra-financial reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | full cost accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social and environmental accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainability accounting |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 32 | 1 | 2026-03-02 | p. 7-51 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2026-1-page-7?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2026-1-page-7?lang=fr&redirect-ssocas=7080</a> |
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