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By Bruno COLMANT, Ph.D. in Applied Economics, Member of the Royal Academy of Belgium
A LIRE OU A RELIRE - Article publié dans le mensuel de NOVEMBRE 2022
I have always been fascinated by accounting, the algebra of law, and the grammar of finance, which I have been teaching for over 20 years. I dedicated my Ph.D. to it. I must have written about ten accounting books. But understanding accounting is an endless quest. In this text, I try to sketch accounting according to a different and unfinished logic, which led me to imagine the notion of a social and environmental meta- balance sheet.
Traditional accounting is based on the existence of an autonomous legal personality of the company. The...
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