Coût historique, juste valeur et gouvernance de l'entreprise : une interprétation par la théorie de la valeur compétence

Abstract : International accounting practice, driven by the consequences of the abolition of the gold convertibility of the dollar in 1971 and endorsed by the new financial theories, supports the takeover of the real economy by the "finance" on the basis of debt. This practice, based on fair value equated to instant prize of the market, challenges the very notion of the capital of the society. According to our design heritage and "Latin" of it, capital is the cornerstone on which our "so called" society is built. Society is the legal host structure of the company which was formed by the emerging concept of "business entity". It is the manager's goal to keep the value of capital over time, which is only possible if, as shown by changes in accounting since the Neolithic era, the historical cost justified by the theory of value competence is used. Now, with reference to the fair value fluctuating according to supply and demand, it is not possible to have a stable base measurement for measuring conservation. This has fostered the notion of "capital cost" that founded the partnership governance in the context of a dynamic accounting. In a context of a static accounting, be it positive, it is the foundation of ownership accounting, risk is then that the whole market economy could shattered, business ahead. Accounting would then lose its role as a monitoring and disciplinary system of prohibitions to channel the violence of men born from the expression of their mimetics desires.
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Michel Baupin. Coût historique, juste valeur et gouvernance de l'entreprise : une interprétation par la théorie de la valeur compétence. Gestion et management. Université Caen Basse Normandie; IAE Caen, 2011. Français. ⟨tel-01746008⟩

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