Pour une approche sociologique de la comptabilité Réflexions à partir de la réforme comptable chinoise

Based on research on state-run companies in China, the reform of Chinese accountancy is examined so as to show the advantages of a sociological approach to accounting. How can bookkeeping interest sociologists? First of all, it has come out of struggles between various parties and addresses social issues. Secondly, it conveys models of reality, in particular of what is and is not a firm. Thirdly, it produces history in that it shapes economic practices and expectations. Finally, there is a high degree of coherence between the bookkeeping system, the form of a firm, the operation of the economy and the management of social questions. These various points turn accountancy into a legitimate subject of study for sociology and provide an interesting approach to analyzing broader phenomena and processes.