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Theses

L'évaluation des coûts externes. De la théorie à la pratique. Interrogation sur l'évolution de la comptabilité sociale et sur sa place parmi d'autres systèmes d'information au sein de l'entreprise

Abstract : Based on a review of literature, this thesis analyses the evolution of corporate social (or societal) accounting in terms of a debate between two approaches : the first one recommends integration in financial accounting, the second one, on the contrary, pleads for the development of separate and autonomous forms of corporate social accounting. This research is carried out within the framework of the theory of stake-holders which recognises the legitimacy of constituents outside a company to request information on the corporate use of collective resources endowed on it by society. The element that opposes the two approaches to corporate social accounting concerns the ability of monetary data to give a true and fair view of the impacts on society of a given corporate economic activity. Our field work dealt with the evaluation of the environmental external costs of an industrial process in a major company. It involved giving a monetary value to the physical flows of that process. As such it is relevant to the element that opposes the two above-mentioned approaches and enables us to reach clear cut conclusions as to which one should be preferred. The thesis analyses two key elements that are important to better understand and interpret the field work : environmental accounting which is a specialised field of societal accounting, and the concept of external costs, taken from neo-classical economic theory. The field work experiment is then presented. The environmental external costs linked to the physical flows of an industrial process are expressed per unit of product, using three different methods, with three estimates per method (low, medium, high). The major findings of this experiment are the existence of a low number of flows for which a monetary evaluation can be carried out, the wide range of possible results, the lack of accepted standards on which to base calculations. These findings lead us to conclude that the use of monetary data to evaluate and compare environmental impacts is a scientifically unsound management practice and that the development of new forms of social accounting should be conducted separately from financial accounting. The thesis then proposes an enlarged accounting model which enables the positioning of different forms of accounting relative to one another. Research perspectives on this model are outlined.
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Nicolas Antheaume. L'évaluation des coûts externes. De la théorie à la pratique. Interrogation sur l'évolution de la comptabilité sociale et sur sa place parmi d'autres systèmes d'information au sein de l'entreprise. Gestion et management. Université Nice Sophia Antipolis, 1999. Français. ⟨tel-00713496⟩

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