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19 Accounting

Bertrand Fauré

Abstract

This chapter deals with a counterintuitive form of communication: accounting. It shows how accounting can be seen as organizing through communicating, a position that is illustrated through two cases of budget making in the contexts of construction industry and humanitarian intervention. Reversely, this approach allows to conceive of communication as a form of accounting, a perspective that appears particularly relevant in the digital age. This view also shows how accounting and communication professions might struggle in the future about the definition of what should be accounted, how and by whom. The first section explores theoretical arguments about the links between accounting and communication while the second section develops the practical implications of this view

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