Accounting. The empire of numbers
Collection "Les Grands Auteurs francophones"
Editions EMS, 2022, 180 p.
Discover the book on the publisher's website.
*Faculty member of the Business Science Institute.
This essay is a contribution to a reflection to which the author wishes to associate the reader so that each one can deepen it by following his own way. This reflection concerns a fascinating and essential phenomenon: the conquest of the world by numbers, with accounting, management control and auditing as examples.
The author takes a critical but not negative look at accounting with the aim of making better use of it and giving it the means for new developments. For the world would not be what it is without accounting. It has been a lever for the transformation of companies and more broadly of society. It has provided an instrument of freedom that does not come without responsibility, that is, without the obligation to answer for one's actions. The tool is not neutral.
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