TY - Type of reference TI - Accounting information system and corporate democracy AU - Daniel Bachet AB - The history of accounting shows that the objectives and basic features of an information system at a given time and in a given country are determined by the economic agent who holds the power in that country and at that time of history. Thus, measuring a result with the aid of an accounting system is obviously not only an act of measurement indispensable to the dominant agent but also the means of imposing on the dominated agents his interpretation of the world. The economic agent who has the power in a given economic system, shapes the accounting system (and therefore the income statement) so as to make appear as a priority "his" result, calculated according to his own vision of the economic reality. Thus, to adopt one accounting language rather than another is to adopt a representation of the company, efficiency and power relationships. It is possible, as we will show, to reconsider the accounting information system by building on new foundations both the "profit and loss account" (value added approach) and the "balance sheet" (CARE method). This is the most effective way to get rid of definitions of "costs" that do not include the costs of humans and nature. To demand from capital that it finally covers the social and ecological costs of its reproduction, is it not the best way to put an end to its predatory and deadly logic? For this, no doubt that a profound transformation of the accounting information system of the company is a key objective. DO - 10.21494/ISTE.OP.2020.0501 JF - Open Journal in Information Systems Engineering KW - information system, accounting, representation, result, added value, environmental accounting, système d’information, comptabilité, représentation, résultat, valeur ajoutée, comptabilité environnementale, L1 - http://openscience.fr/IMG/pdf/iste_roisi20v1n1_4-2.pdf LA - en PB - ISTE OpenScience DA - 2020/04/15 SN - 2634-1468 TT - Système d’information comptable et démocratie dans l’entreprise UR - http://openscience.fr/Accounting-information-system-and-corporate-democracy IS - Issue 2 VL - 1 ER -