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Comment déterminer ensemble ce à quoi nous tenons ? Deux processus comptables de rationalisation entre producteurs et consommateurs au sein de controverses écologiques.

Clarence Bluntz 1
1 DRM MOST
DRM - Dauphine Recherches en Management
Abstract : The act of buying validates the business model and the performance of the producer, as it builds the consumer’s identity. Thus, we produce a rationale for the exploitation of nature and of mankind by determining which economic activities are acceptable to us. The goal of this work is to show that accounting systems are constitutive of this process. They match the judgments of the company and of its clients’: by linking costs and prices, they create a balance between the producer’s value and the consumer’s utility. I study the role of accounting innovations in ecological controversies: social moments during which the rationality of our actions is brought into question. Producers-consumers relations can be undone and constituted anew by accounting practices; accounting becomes a machine for asking questions and reflecting on possible answers (Mouritsen & Kreiner, 2016; Quattrone, 2015). I build on the rational myth theory (Hatchuel, 1998) to understand these moments of collective action, when rationality is rebuilt according to the mutual learnings of producers and consumers. Through an inductive analysis, based on secondary data, a netnography and interviews, I provide two empirical case studies: the Affichage Environnemental standardisation platform (2008-2017) and the “C’est qui le Patron ?!” coop (2017-2019). I put forward a genealogy as well as a critique of the rationalisation process in ecological controversies. I shed light on the dialectics of accountability which make this process possible: accounting concomitantly enables distance and closeness, opacity and transparency, acceleration and deceleration. I add to the literature by showing how the incompleteness of accounting innovations facilitates their adoption: it is this incompleteness which enables to simultaneously ask questions and make decisions. In their relationship to the producer, the consumer is neither all-powerful, nor alienated: she/he is multiple and contradictory; this is what makes collective action possible. Innovations in social and environmental accounting which mean to improve the state of the world need to take this into account.
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Submitted on : Saturday, January 2, 2021 - 5:10:49 PM
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Clarence Bluntz. Comment déterminer ensemble ce à quoi nous tenons ? Deux processus comptables de rationalisation entre producteurs et consommateurs au sein de controverses écologiques.. Sciences de l'Homme et Société. Dauphine recherche en Management, 2020. Français. ⟨tel-03092641⟩

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