In this video, Raluca Sandu, Associate Dean of Faculty at SKEMA Business School, and Claude Revel, Director of SKEMA PUBLIKA, discuss an intriguing topic: the geopolitics of accounting. What is the geopolitical vision of a 'technical' subject like accounting? Are there games of influence in the construction of national and international accounting standards? Does the way accounting is done carry ideologies? If so, which ones? Accounting is not a neutral, abstract technique; it is a technique situated in space and time. A historical approach is therefore needed to understand the social and geopolitical dimensions of accounting.
Associate Dean of Faculty, SKEMA Business School
Raluca Sandu is Associate Dean of Faculty and Associate Professor of Finance and Accounting at SKEMA Business School. She is an expert in the history of accounting and the geopolitics of accounting, particularly in economies in transition. She is also a member of the editorial board of the academic journal Accounting History and co-manages the thematic group on accounting history of the Association francophone de comptabilité (AFC).