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Le nouvel esprit du capitalisme

traduction en français de Le nouvel esprit du capitalisme, Gallimard, 1999

L. BOLTANSKI, E. CHIAPELLO

Gallimard

2e ed.e ed., 2011



Le capitalisme prospère ; la société se dégrade. La croissance du profit s'accompagne de celle de l'exclusion. La véritable crise n'est pas celle du capitalisme, mais celle de la critique du capitalisme. Trop souvent attachée à d'anciens schémas d'analyse, la critique conduit nombre de protestataires à se replier sur des modalités de défense efficaces dans le passé mais désormais largement inadaptées aux nouvelles formes du capitalisme redéployé.Cette crise, Ève Chiapello et Luc Boltanski, sociologues, l'analysent à la racine. Ils tracent les contours du nouvel esprit du capitalisme à partir d'une analyse inédite des textes de management qui ont nourri la pensée du patronat, irrigué les nouveaux modes d'organisation des entreprises : dès le milieu des années 70, le capitalisme renonce au principe fordiste de l'organisation hiérarchique du travail pour développer une nouvelle organisation en réseau, fondée sur l'initiative des acteurs et l'autonomie relative de leur travail, mais au prix de leur sécurité matérielle et psychologique. Ce nouvel esprit du capitalisme a triomphé grâce à la formidable récupération de la « critique artiste » - celle qui, après Mai 68, n'avait eu de cesse de dénoncer l'aliénation de la vie quotidienne par l'alliance du Capital et de la bureaucratie. Une récupération qui a tué la « critique artiste ». Comme, dans le même temps, la « critique sociale » manquait le tournant du néocapitalisme et demeurait rivée aux vieux schémas de la production hiérarchisée, on la trouva fort démunie lorsque l'hiver de la crise fut venu...

Le nouvel esprit du capitalisme (traduction en russe)

E. CHIAPELLO, L. Boltanski

2011



Tableaux de bord : Donnez du sens à vos indicateurs

C. Mendoza, M.-H. DELMOND, H. LONING, M. Besson, C. Bonnier, O. BRUEL

Groupe Revue Fiduciaire, France

2011



L'ouvrage propose une démarche méthodologique de construction d'un système de tableaux de bord par rapport aux objectifs du dirigeant d'entreprise et de ses responsables. Il détaille l'application de cette analyse aux secteurs de l'industrie, de la banque, de l'assurance, du commerce, du conseil et des services en s'appuyant sur le meilleur des tableaux de bord prospectifs.

Financial Accounting and Reporting - a global perspective

traduction en anglais de Financial Accounting and Reporting - a global perspective, Thomson Learning, London, Royaume-Uni, 2002

H. STOLOWY, M. LEBAS

Thomson Learning, London, Royaume-Uni

2010



Financial Accounting and Reporting, the re-titled second edition of Corporate Financial Reporting, has become respected and widely used over the four years since it first appeared. This updated and redesigned edition is an introduction to financial accounting for business students who need a 'user' rather than 'preparer' perspective in accounting. Even more so now than when the book was first published, students of financial accounting in international universities or business schools should be taught to appreciate, understand and analyze a variety of accounting and reporting issues from a global theoretical and generic point of view, rather than just be provided only the 'answer' prescribed in their country of study. This book provides that modern global perspective.Financial Accounting and Reporting has four key strengths. It takes a 'user' perspective throughout, whether discussing reporting principles or in the practice of financial analysis; it both offers a non-prescriptive 'a-national' approach and allows an understanding of comparative differences in practices; it is highly international and reflects the trend toward harmonized international reporting.In addition to revision for the latest IFRS developments, the new edition offers:> New and updated real-life examples from over 100 companies operating in more than 20 countries, from Adidas-Salomon to Volvo > Expansion and updating of ratio analysis content in Chapter 15, including residual income and EVA> New coverage in Chapter 15 of governance and ethics > Glossary of Key Terms added at the end of the book> Solutions for review questions now included at the end of the book> Additional and updated exercise material at the end of chapters> Streamlining and simplification of bookkeeping in Chapter 4> An enriched provision of materials on the Companion Website, for both students and their instructors

Financial Accounting and Reporting - a global perspective

traduction en anglais de Financial Accounting and Reporting - a global perspective, Thomson Learning, London, Royaume-Uni, 2002

H. STOLOWY, M. LEBAS

South-Western Cengage Learning, Royaume-Uni

3e ed.e ed., 2010



Financial Accounting and Reporting, the re-titled second edition of Corporate Financial Reporting, has become respected and widely used over the four years since it first appeared. This updated and redesigned edition is an introduction to financial accounting for business students who need a 'user' rather than 'preparer' perspective in accounting. Even more so now than when the book was first published, students of financial accounting in international universities or business schools should be taught to appreciate, understand and analyze a variety of accounting and reporting issues from a global theoretical and generic point of view, rather than just be provided only the 'answer' prescribed in their country of study. This book provides that modern global perspective.Financial Accounting and Reporting has four key strengths. It takes a 'user' perspective throughout, whether discussing reporting principles or in the practice of financial analysis; it both offers a non-prescriptive 'a-national' approach and allows an understanding of comparative differences in practices; it is highly international and reflects the trend toward harmonized international reporting.In addition to revision for the latest IFRS developments, the new edition offers:> New and updated real-life examples from over 100 companies operating in more than 20 countries, from Adidas-Salomon to Volvo > Expansion and updating of ratio analysis content in Chapter 15, including residual income and EVA> New coverage in Chapter 15 of governance and ethics > Glossary of Key Terms added at the end of the book> Solutions for review questions now included at the end of the book> Additional and updated exercise material at the end of chapters> Streamlining and simplification of bookkeeping in Chapter 4> An enriched provision of materials on the Companion Website, for both students and their instructors


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