Raluca Sandu, Associate Dean of Faculty and Associate Professor of Finance and Accounting at SKEMA Business School, and Claude Revel, Director of the SKEMA PUBLIKA think tank, 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.
Chapters:
- Why talk about geopolitics in accounting? – 2min18
- Which political visions are confronting each other? – 5min28
- International accounting standards – 7min54
- State intervention ? – 12min06
- Who will set accounting standards in the future? – 14min15
