Comptabilité (publique et d'entreprise) et sociologie, ou l'analyse sociologique des catégorisations sociales (notice n° 342441)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02197cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021403.0 |
| 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 | Eyraud, Corine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Comptabilité (publique et d'entreprise) et sociologie, ou l'analyse sociologique des catégorisations sociales |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2004.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 79 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Nous nous intéressons à la comptabilité en tant que système de catégorisations sociales, et mobilisons les travaux sociologiques réalisés sur la construction des groupes sociaux et la catégorisation qui l’accompagne. À travers deux exemples, celui de la réforme comptable des entreprises chinoises et celui de la réforme de la comptabilité budgétaire française, nous tenterons de montrer, d’une part, ce que l’analyse sociologique des catégorisations sociales peut apporter à l’étude de la comptabilité et, d’autre part, l’intérêt pour le sociologue d’intégrer la question comptable dans son analyse des phénomènes économiques et sociaux. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | We look at accounting as a system of social categorizations and have taken into account sociological research done on the construction of social groups and the categorization which goes along with it. Using two examples, that of the accounting reform of Chinese companies and that of the reform of French budgetary accounting, we attempt to show, on the one hand, that the sociological analysis of social categorizations can bring a lot to the study of accounting and, on the other hand, that it is the interest of the sociologist to include the accounting question in his analysis of economic and social phenomena. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | catégorisations sociales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité d'entreprise |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité publique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sociologie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | LOLF |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | government accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sociology |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social categorizations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | LOLF |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 10 | 3 | 2004-12-01 | p. 29-45 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2004-3-page-29?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2004-3-page-29?lang=fr&redirect-ssocas=7080</a> |
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