[Video] Geopolitics: Accounting Is Also an Arena Where Political Visions Clash
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.