{"id":"https://openalex.org/W2019082181","doi":"https://doi.org/10.3917/cca.103.0003","title":"La sociologie de la comptabilit\u00e9 : une introduction","display_name":"La sociologie de la comptabilit\u00e9 : une introduction","publication_year":2004,"publication_date":"2004-12-01","ids":{"openalex":"https://openalex.org/W2019082181","doi":"https://doi.org/10.3917/cca.103.0003","mag":"2019082181"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.103.0003","doi":"https://doi.org/10.3917/cca.103.0003","is_oa":false,"landing_page_url":"https://doi.org/10.3917/cca.103.0003","pdf_url":null,"source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027750390","display_name":"\u00c8ve Chiapello","orcid":"https://orcid.org/0000-0002-3323-9961","observed_orcids":["https://orcid.org/0000-0002-3323-9961"]},"institutions":[{"id":"https://openalex.org/I4210111485","display_name":"Groupement de Recherche et d'\u00c9tudes en Gestion d\u2019HEC","ror":"https://ror.org/01y766z47","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I2801673036","https://openalex.org/I4210111485","https://openalex.org/I4210150854","https://openalex.org/I83860666"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"\u00c8ve Chiapello","raw_affiliation_strings":["Groupement de Recherche et d'Etudes en Gestion \u00e0 HEC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Groupement de Recherche et d'Etudes en Gestion \u00e0 HEC","institution_ids":["https://openalex.org/I4210111485"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5112659062","display_name":"Carlos Ram\u00edrez","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210111485","display_name":"Groupement de Recherche et d'\u00c9tudes en Gestion d\u2019HEC","ror":"https://ror.org/01y766z47","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I2801673036","https://openalex.org/I4210111485","https://openalex.org/I4210150854","https://openalex.org/I83860666"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Carlos Ramirez","raw_affiliation_strings":["Groupement de Recherche et d'Etudes en Gestion \u00e0 HEC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Groupement de Recherche et d'Etudes en Gestion \u00e0 HEC","institution_ids":["https://openalex.org/I4210111485"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210111485"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":27,"citation_normalized_percentile":{"value":0.40148588,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"Tome 10","issue":"3","first_page":"3","last_page":"5"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sociology-of-accounting","display_name":"sociology of accounting","score":0.9890000224113464}],"concepts":[{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.39363789558410645}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.3917/cca.103.0003","doi":"https://doi.org/10.3917/cca.103.0003","is_oa":false,"landing_page_url":"https://doi.org/10.3917/cca.103.0003","pdf_url":null,"source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},{"id":"pmh:oai:HAL:hal-00678027v1","doi":null,"is_oa":false,"landing_page_url":"https://hec.hal.science/hal-00678027","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit / Accounting Auditing Control, 2004, pp. 3-5","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:cai:ccaafc:cca_103_0003","doi":null,"is_oa":false,"landing_page_url":"http://www.cairn.info/revue-comptabilite-controle-audit-2004-3-page-3.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:cairn.info:CCA_103_0003","doi":null,"is_oa":false,"landing_page_url":"https://www.cairn.info/article.php?ID_ARTICLE=CCA_103_0003","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit | 10 | 3 | 2004-12-01 | p. 3-5 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_103_0003","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2004-3-page-3?lang=en","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control | Volume 10 | 3 | 2004-12-01 | p. 3-5 | 1262-2788","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4255575201","https://openalex.org/W4232994121","https://openalex.org/W2028604340","https://openalex.org/W2156033546","https://openalex.org/W2766146316","https://openalex.org/W1551547117","https://openalex.org/W7217551232","https://openalex.org/W6999845245","https://openalex.org/W142036300","https://openalex.org/W2606891317"],"abstract_inverted_index":{"This":[0],"article":[1],"deal":[2],"with":[3],"ABC/M":[4],"diffusion":[5],"problem":[6],"in":[7,17,45,81],"the":[8,35,58,61,64,79,82],"intra-organizational":[9],"perspective.":[10],"A":[11],"survey":[12],"on":[13],"Activity-Based":[14],"Cost":[15],"Management":[16],"Banks":[18],"shows":[19],"difficulties":[20],"whereas":[21],"few":[22],"elements":[23,44],"allow":[24],"to":[25,72],"consider":[26],"is":[27],"a":[28,41,48],"good":[29],"tool":[30],"The":[31,55],"fact":[32],"of":[33,37,43,50,52,57,60,63,78],"considering":[34],"system":[36,66],"banking":[38,83],"costs":[39],"as":[40],"whole":[42],"interaction":[46],"offers":[47],"grid":[49],"reading":[51],"these":[53],"difficulties.":[54],"use":[56],"theory":[59],"management":[62,68],"information":[65],"for":[67],"makes":[69],"it":[70],"possible":[71],"make":[73],"recommendations":[74],"adoption":[75],"and":[76],"setting":[77],"APA":[80],"field.":[84]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2019,"cited_by_count":13},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}