Alain Burlaud*
Professor, Conservatoire National des Arts et Métiers (CNAM)
**Faculty member of the Business Science Institute
Accounting is often seen as a technical and specialized discipline, yet it plays a central role in the functioning of modern societies. The book "Comptabilités. L'Empire des Nombres" explores this fundamental dimension by tracing the research and reflections developed throughout an academic career. This article highlights the major ideas that structure this work: the diversity of accounting practices and the fascination with the power of numbers.
The Power of Numbers and Society
The development of industrial society rests on three key elements: the advances in engineering sciences, the legal creation of joint-stock companies that mobilize the necessary capital for industrialization, and accounting. Without accounting, organizations could never have reached their current size. It is essential for controlling and managing entities that span the globe. Accounting concerns both private companies and public organizations, such as the state and local authorities. Its importance is underscored by its mention in the Declaration of the Rights of Man and of the Citizen of 1789.
Accounting and Decision Making: The Reliability of Numbers
One of the most fascinating aspects of accounting is how it structures decision making. However, this reliance on numbers raises crucial questions about their reliability. In the 1970s, as France and other countries experienced double-digit inflation, the relevance of accounts based on the historical cost of assets was questioned. Although periods of low inflation followed, the issue of the relevance of historical cost is once again current today.
Making Decisions Without Numbers
Another crucial aspect is the possibility of making decisions without relying on numbers. Some activities cannot be quantified, such as national defense. It is impossible to precisely measure the cost-benefit ratio because one cannot know if enough has been invested in defense until defeat occurs. This idea was recently illustrated by President Macron’s response to the Yellow Vests crisis, summarized by the phrase "whatever it costs," showing a deliberate decision-making process disconnected from accounting considerations.
Rejection of Hyper-Specialization
Throughout this career, there has been a consistent refusal to be confined to a narrow specialization. Although essential, accounting should not be viewed as an isolated discipline. It is intrinsically linked to other fields such as economics, law, sociology, metrology (the science of measurement), and various sub-disciplines of management such as HRM, finance, and strategy. This multidisciplinary approach allows for the building of bridges between different academic fields, thereby enriching the understanding and management of organizations.
The Climate Crisis and the Role of Accountants
One of the most pressing issues of our time is the climate crisis. Environmental concerns are not new, as evidenced by the Club of Rome's report in 1972 and René Dumont’s book "Utopia or Death" in 1973. Today, companies are required to publish ESG (environmental, social, and governance) information, a European directive aimed at measuring the impact of companies on the environment. However, the question of the performance of these numbers remains open. They can be performative if relayed by politicians, media, and educators. But they greatly simplify reality, reducing complex issues to a few figures.
Take the example of electric cars. Promoted as a solution to greenhouse gas emissions, they pose other problems, such as the nuclear waste produced by power plants. This shows how delicate it is to find balances and underscores the need for dialogue between scientists, politicians, and civil society.
Conclusion
The book "Comptabilités. L'Empire des Nombres" invites reflection on the central role of accounting in society and its evolution. Far from being a mere measurement technique, accounting is a powerful tool that structures decision-making, influences the management of organizations, and reflects societal dynamics. By rejecting hyper-specialization, it is possible to establish links between accounting and other disciplines, convinced that this multidisciplinary approach is essential to understanding and solving the complex problems of our time.
Through its ability to structure and quantify, accounting plays a key role in the management of companies and public organizations. By better understanding its influence and limitations, it is possible to use it more wisely to address current challenges, whether they are economic, social, or environmental. This broadened and integrated vision, shared through this book and article, aims to foster reflections and constructive debates on the role of accounting in modern society.
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