Système d'information comptable et démocratie dans l'entreprise
Abstract
To adopt one accounting language rather than another is to adopt a representation of the company, efficiency and power relationships. It is possible, as the article show, to reconsider the accounting information system by building on new foundations both the "profit and loss account" (value added approach) and the "balance sheet" (CARE method). This is the most effective way to get rid of definitions of "costs" that do not include the costs of humans and nature.