{"id":10806,"date":"2025-04-02T19:09:13","date_gmt":"2025-04-02T19:09:13","guid":{"rendered":"https:\/\/editionsjfd.com\/backup\/produit\/sociologie-de-la-comptabilite\/"},"modified":"2025-05-16T19:55:10","modified_gmt":"2025-05-16T19:55:10","slug":"sociology-of-accounting","status":"publish","type":"product","link":"https:\/\/jfd.virtualgx.com\/en\/produit\/sociologie-de-la-comptabilite\/","title":{"rendered":"Sociology of accounting"},"content":{"rendered":"<div>\n<p style=\"text-align: justify;\">Accounting is an essentially social activity. Its influence extends far beyond the world of private profit calculations. It defines the notion of return at the private level as a measure of profitability, and also at the social level, where accounting concepts are used to guide collective decisions. Our era of deficit fighting is built around an accounting concept that has been elevated to the status of a new Leviathan. In private enterprise, the new understanding of profit is used to justify pay cuts or layoffs.<\/p>\n<p style=\"text-align: justify;\">In our society, accounting, and especially auditing, has been elevated to the status of a profession, with all the necessary apparatus to support this status: guilds, curricula, examinations and jargon abstruse to the general public. From his position as a specialist, the accountant can issue rulings that will have an effect on society as a whole, just as lawyers and doctors do.<\/p>\n<p style=\"text-align: justify;\">For these and many other reasons, our understanding of accounting needed to be given a special focus, a sociology, just like other social activities.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>La comptabilit&#233; est une activit&#233; essentiellement sociale. Son influence d&#233;passe largement le monde des calculs priv&#233;s de rendement. Elle d&#233;finit la notion de rendement au niveau priv&#233; comme mesure de rentabilit&#233; et aussi au niveau social o&#249; les concepts comptables servent &#224; orienter les d&#233;cisions collectives. Notre &#233;poque de lutte aux d&#233;ficits s&#8217;articule autour d&#8217;un [&hellip;]<\/p>\n","protected":false},"featured_media":10807,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[],"product_cat":[1037],"product_tag":[],"class_list":["post-10806","product","type-product","status-publish","has-post-thumbnail","author-gaetan-breton","product_cat-comptablilite","product_shipping_class-book","first","instock","taxable","shipping-taxable","purchasable","product-type-variable"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sociologie de la comptabilit\u00e9 - Les \u00c9ditions JFD<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sociologie de la comptabilit\u00e9 - Les \u00c9ditions JFD\" \/>\n<meta property=\"og:description\" content=\"La comptabilit&#233; est une activit&#233; essentiellement sociale. Son influence d&#233;passe largement le monde des calculs priv&#233;s de rendement. Elle d&#233;finit la notion de rendement au niveau priv&#233; comme mesure de rentabilit&#233; et aussi au niveau social o&#249; les concepts comptables servent &#224; orienter les d&#233;cisions collectives. Notre &#233;poque de lutte aux d&#233;ficits s&#8217;articule autour d&#8217;un [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/jfd.virtualgx.com\/en\/product\/sociology-of-accounting\/\" \/>\n<meta property=\"og:site_name\" content=\"Les \u00c9ditions JFD\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-16T19:55:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/jfd.virtualgx.com\/wp-content\/uploads\/2025\/04\/10777-preview.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"315\" \/>\n\t<meta property=\"og:image:height\" content=\"472\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/produit\\\/sociologie-de-la-comptabilite\\\/\",\"url\":\"https:\\\/\\\/jfd.virtualgx.com\\\/produit\\\/sociologie-de-la-comptabilite\\\/\",\"name\":\"Sociologie de la comptabilit\u00e9 - Les \u00c9ditions JFD\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/produit\\\/sociologie-de-la-comptabilite\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/produit\\\/sociologie-de-la-comptabilite\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/jfd.virtualgx.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/10777-preview.jpg\",\"datePublished\":\"2025-04-02T19:09:13+00:00\",\"dateModified\":\"2025-05-16T19:55:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/produit\\\/sociologie-de-la-comptabilite\\\/#breadcrumb\"},\"inLanguage\":\"en-CA\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/jfd.virtualgx.com\\\/produit\\\/sociologie-de-la-comptabilite\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/produit\\\/sociologie-de-la-comptabilite\\\/#primaryimage\",\"url\":\"https:\\\/\\\/jfd.virtualgx.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/10777-preview.jpg\",\"contentUrl\":\"https:\\\/\\\/jfd.virtualgx.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/10777-preview.jpg\",\"width\":315,\"height\":472,\"caption\":\"Sociologie de la comptabilit\u00e9\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/produit\\\/sociologie-de-la-comptabilite\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/jfd.virtualgx.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Produits\",\"item\":\"https:\\\/\\\/jfd.virtualgx.com\\\/?post_type=product\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Sociologie de la comptabilit\u00e9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/#website\",\"url\":\"https:\\\/\\\/jfd.virtualgx.com\\\/\",\"name\":\"Les \u00c9ditions JFD\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/jfd.virtualgx.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-CA\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/#organization\",\"name\":\"Les \u00c9ditions JFD\",\"url\":\"https:\\\/\\\/jfd.virtualgx.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/jfd.virtualgx.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/logo-JFD.png\",\"contentUrl\":\"https:\\\/\\\/jfd.virtualgx.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/logo-JFD.png\",\"width\":500,\"height\":214,\"caption\":\"Les \u00c9ditions JFD\"},\"image\":{\"@id\":\"https:\\\/\\\/jfd.virtualgx.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sociologie de la comptabilit\u00e9 - Les \u00c9ditions JFD","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Sociologie de la comptabilit\u00e9 - Les \u00c9ditions JFD","og_description":"La comptabilit&#233; est une activit&#233; essentiellement sociale. Son influence d&#233;passe largement le monde des calculs priv&#233;s de rendement. Elle d&#233;finit la notion de rendement au niveau priv&#233; comme mesure de rentabilit&#233; et aussi au niveau social o&#249; les concepts comptables servent &#224; orienter les d&#233;cisions collectives. Notre &#233;poque de lutte aux d&#233;ficits s&#8217;articule autour d&#8217;un [&hellip;]","og_url":"https:\/\/jfd.virtualgx.com\/en\/product\/sociology-of-accounting\/","og_site_name":"Les \u00c9ditions JFD","article_modified_time":"2025-05-16T19:55:10+00:00","og_image":[{"width":315,"height":472,"url":"https:\/\/jfd.virtualgx.com\/wp-content\/uploads\/2025\/04\/10777-preview.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/jfd.virtualgx.com\/produit\/sociologie-de-la-comptabilite\/","url":"https:\/\/jfd.virtualgx.com\/produit\/sociologie-de-la-comptabilite\/","name":"Sociologie de la comptabilit\u00e9 - Les \u00c9ditions JFD","isPartOf":{"@id":"https:\/\/jfd.virtualgx.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/jfd.virtualgx.com\/produit\/sociologie-de-la-comptabilite\/#primaryimage"},"image":{"@id":"https:\/\/jfd.virtualgx.com\/produit\/sociologie-de-la-comptabilite\/#primaryimage"},"thumbnailUrl":"https:\/\/jfd.virtualgx.com\/wp-content\/uploads\/2025\/04\/10777-preview.jpg","datePublished":"2025-04-02T19:09:13+00:00","dateModified":"2025-05-16T19:55:10+00:00","breadcrumb":{"@id":"https:\/\/jfd.virtualgx.com\/produit\/sociologie-de-la-comptabilite\/#breadcrumb"},"inLanguage":"en-CA","potentialAction":[{"@type":"ReadAction","target":["https:\/\/jfd.virtualgx.com\/produit\/sociologie-de-la-comptabilite\/"]}]},{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/jfd.virtualgx.com\/produit\/sociologie-de-la-comptabilite\/#primaryimage","url":"https:\/\/jfd.virtualgx.com\/wp-content\/uploads\/2025\/04\/10777-preview.jpg","contentUrl":"https:\/\/jfd.virtualgx.com\/wp-content\/uploads\/2025\/04\/10777-preview.jpg","width":315,"height":472,"caption":"Sociologie de la comptabilit\u00e9"},{"@type":"BreadcrumbList","@id":"https:\/\/jfd.virtualgx.com\/produit\/sociologie-de-la-comptabilite\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/jfd.virtualgx.com\/"},{"@type":"ListItem","position":2,"name":"Produits","item":"https:\/\/jfd.virtualgx.com\/?post_type=product"},{"@type":"ListItem","position":3,"name":"Sociologie de la comptabilit\u00e9"}]},{"@type":"WebSite","@id":"https:\/\/jfd.virtualgx.com\/#website","url":"https:\/\/jfd.virtualgx.com\/","name":"Editions JFD","description":"","publisher":{"@id":"https:\/\/jfd.virtualgx.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/jfd.virtualgx.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-CA"},{"@type":"Organization","@id":"https:\/\/jfd.virtualgx.com\/#organization","name":"Editions JFD","url":"https:\/\/jfd.virtualgx.com\/","logo":{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/jfd.virtualgx.com\/#\/schema\/logo\/image\/","url":"https:\/\/jfd.virtualgx.com\/wp-content\/uploads\/2024\/08\/logo-JFD.png","contentUrl":"https:\/\/jfd.virtualgx.com\/wp-content\/uploads\/2024\/08\/logo-JFD.png","width":500,"height":214,"caption":"Les \u00c9ditions JFD"},"image":{"@id":"https:\/\/jfd.virtualgx.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/jfd.virtualgx.com\/en\/wp-json\/wp\/v2\/product\/10806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jfd.virtualgx.com\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/jfd.virtualgx.com\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/jfd.virtualgx.com\/en\/wp-json\/wp\/v2\/comments?post=10806"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jfd.virtualgx.com\/en\/wp-json\/wp\/v2\/media\/10807"}],"wp:attachment":[{"href":"https:\/\/jfd.virtualgx.com\/en\/wp-json\/wp\/v2\/media?parent=10806"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/jfd.virtualgx.com\/en\/wp-json\/wp\/v2\/product_brand?post=10806"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/jfd.virtualgx.com\/en\/wp-json\/wp\/v2\/product_cat?post=10806"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/jfd.virtualgx.com\/en\/wp-json\/wp\/v2\/product_tag?post=10806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}