Le principe d'annualité comptable : essai de discussion économique
Institution:
Université de Marne-la-ValléeDisciplines:
Directors:
Abstract EN:
The notion of the + calendar year ; is one of the most used notions in an economic time-span, both in terms of theoretical analysis (it serves as a basis to mesure the growth that is part of it), as well as for the practice of the various protagonists (for instance, in the field of accountancy processing). The pre-eminence of the + yearly basis ; is to be noted, of course, in the qualitative term of + natural ;, wich is often attached to it. Yet, it appears that this + naturalism ; is not quite as obvious as it seems. Historian approaches, as attempted here today, show that it is, indeed, the result of human construction, most often of an antagonistic nature. This would explain why, today, this principle is contradicted in many circles. The thesis looks at three successive approaches: an assessment as to how the notion of an economic time-span appeared in history, specifically a study of debates around the creation of double entry book-keeping, bearing in mind some of the + replies ; given to it by economic sciences (with regards to time analysis in economics) ; the ways in which the notion of+ economic time ; was effectively created, in opposition to, or in support of, other representations put forward by thinking minds of the time; there, the analysis is focused on religious representations that remained dominant for a long time, in particular during some historical schismatic moments (protestant reform, islam); the two previous stages lead to the main issue: how did the + economic time unit ; come about? this research is being carried out, partly, through some of the gains of economic anthropology. If, at present, + yearly-based accountancy ; appears under threat, the consequences of this questioning remain nonetheless to be assessed, in terms of economic pratices and analyses
Abstract FR:
L'annee est l'une des unites de temps economique les plus utilisees, aussi bien en ce qui concerne l'analyse theorique (elle est la base de la mesure des grandeurs qui en forment les composantes) que pour ce qui peut relever des pratiques des acteurs (par exemple, en matiere de traitement comptable). La pregnance de l'annualite peut d'ailleurs etre remarquee dans le qualificatif de " naturel " qui lui est generalement applique. Or, il semble bien que ce " naturalisme " ne soit pas aussi certain. Des approches historiennes, qui sont ici tentees, montrent qu'il s'agit, en fait, du produit de constructions humaines, le plus souvent antagoniques, ce qui expliquerait que ce principe soit aujourd'hui de maintes facons contredit. La these se decompose en trois approches successives : - un reperage de la maniere dont la question du temps economique est historiquement apparue, en particulier en examinant les debats qui ont entoure la creation de la comptabilite en partie double, et quelques unes des " reponses " qui y ont ete apportees par la science economique (en termes d'analyses du temps en economie) ; - la recherche des voies par lesquelles la categorie " temps economique " s'est effectivement constituee, en opposition, ou en appui, a d'autres representations mentales du temps ; l'analyse est la focalisee sur les representations religieuses, longtemps dominantes, et particulierement sur certains moments historiques schismatiques (reforme protestante, islam) ; - ces deux etapes prealables permettent d'aborder le terrain de l'interrogation principale concernant les conditions de la constitution de " l'unite de temps economique ", investigation qui est en partie realisee grace a certains acquis de l'anthropologie economique. Si l'annualite apparait actuellement menacee, il reste a evaluer les consequences de cette mise en cause au plan des pratiques et de l'analyse economiques