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 |
| Published: |
Association d'Economie Politique
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| Series: | Revue Interventions Économiques |
| Subjects: | |
| Online Access: | https://journals.openedition.org/interventionseconomiques/23216 |
| _version_ | 1797306236411052032 |
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| author | Nancy Michaud Marie-Michèle Couture |
| author_facet | Nancy Michaud Marie-Michèle Couture |
| author_sort | Nancy Michaud |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T00:38:08Z |
| format | Article |
| id | doaj.art-282ed8d6548d447b9757bbb6289372eb |
| institution | Directory Open Access Journal |
| issn | 0715-3570 1710-7377 |
| language | English |
| last_indexed | 2024-03-08T00:38:08Z |
| publisher | Association d'Economie Politique |
| record_format | Article |
| series | Revue Interventions Économiques |
| spelling | doaj.art-282ed8d6548d447b9757bbb6289372eb2024-02-15T12:54:05ZengAssociation d'Economie PolitiqueRevue Interventions Économiques0715-35701710-73776910.4000/interventionseconomiques.23216L’humanité du comptable : une étude en complexitéNancy MichaudMarie-Michèle CoutureThis 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.https://journals.openedition.org/interventionseconomiques/23216ComplexityAccountantAuditorComplex thought and knowledgePractice |
| spellingShingle | Nancy Michaud Marie-Michèle Couture L’humanité du comptable : une étude en complexité Revue Interventions Économiques Complexity Accountant Auditor Complex thought and knowledge Practice |
| title | L’humanité du comptable : une étude en complexité |
| title_full | L’humanité du comptable : une étude en complexité |
| title_fullStr | L’humanité du comptable : une étude en complexité |
| title_full_unstemmed | L’humanité du comptable : une étude en complexité |
| title_short | L’humanité du comptable : une étude en complexité |
| title_sort | l humanite du comptable une etude en complexite |
| topic | Complexity Accountant Auditor Complex thought and knowledge Practice |
| url | https://journals.openedition.org/interventionseconomiques/23216 |
| work_keys_str_mv | AT nancymichaud lhumaniteducomptableuneetudeencomplexite AT mariemichelecouture lhumaniteducomptableuneetudeencomplexite |