Journal de l'économie mondiale

Accounting Theories, Financialization Process and Neoliberalism

Abstract

Slaheddine Yagoubi

The accounting standards pervasiveness, in coexistence with the earliest civilizations, argues the accounting social dimension as a rule that governs relations between individuals. Therefore, accounting techniques as social norms and kind reflection vector describe the society conventions and principles. This societal reflects made it more complex and esoteric. Accounting seems a buildings assortment, historically dated and generating economic effects as a mechanism for tracking and remote monitoring the economic activity evolution. Accounting science is rooted, it is no longer neutral. In this sense, it would be more a gradually building steeped in cultural influences, social conflict and political issues and choices. Given the economic activities complexity and the interest deregulation, accounting sciences remain as an analysis tool for major conflicts, differences, and each party opportunistic concerns. A management tool for vertical relationships, guided by personal preferences and attitudes which each consider meditation to increase its profit margin and its timeliness. In this environment, information has become the success secret and a profit source.