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Page 7 to 17: Gérald Naro and Alexandre Rambaud – For an overhaul of accounting practices and theories: towards a strong requirement for sustainability | Page 19 to 56: Benoît Gérard and Célia Lemaire – Financialization of public policies, autopsy of control technologies in the Orpea scandal | Page 57 to 94: Marianne Strauch – Tensions in quantification: making equality between women and men count | Page 95 to 131: Clément Carn and Jean-Christophe Vuattoux – Three readings of human capital in social accounting: for overcoming an ambiguous concept | Page 133 to 169: Chaymaa Rabih and Nicolas Antheaume – The role of accounting in the implementation of territorial circular economy projects.
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Accounting Control Audit – Number 2023/4 – Volume 29 – December 2023
