L’humanité du comptable : une étude en complexité
This paper aims to apply the complex thought proposed by Edgar Morin to understand and derive generic knowledge from crises faced by accountants in their daily practice. Based on an explicitation interview, a narrative from the practice of an accounting auditor was (re)constructed, then interpreted...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Association d'Economie Politique
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| Series: | Revue Interventions Économiques |
| Subjects: | |
| Online Access: | https://journals.openedition.org/interventionseconomiques/23216 |
| Summary: | This paper aims to apply the complex thought proposed by Edgar Morin to understand and derive generic knowledge from crises faced by accountants in their daily practice. Based on an explicitation interview, a narrative from the practice of an accounting auditor was (re)constructed, then interpreted within the framework of complex thought and knowledge according to Edgar Morin. This interpretation sheds new light on the stereotypes often associated with accountants. In addition to a better understanding of the human aspects of accountants, it is hoped that this study will inspire other concrete uses of complex thought and its operators for a better everyday life’s understanding. |
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| ISSN: | 0715-3570 1710-7377 |