Title: On accounting: some comments on the measurement of the complexity of time and space

Authors: Jean-Guy Degos

Addresses: University of Bordeaux, IRGO Research Centre, 35, Avenue Abadie 33072, Bordeaux, France

Abstract: Accounting is a system of complex measurement. But thanks to this complexity we can count, measure, and evaluate major global projects. Current accounts are especially suited to describe a finite and concrete world, even if it is not simple, because it was designed to be part of a cyclic and accurate time reference. But now, this mechanistic world is finished. The explosion of time is accompanied by an explosion of space. Physical boundaries are no longer barriers for telecommunications, network companies and virtual structures of all kinds. All the conditions of existence of the complexity and its acceleration are gathered, but in front of this, there is always a man with his senses and limited physical means. The fight of accounting and of the complexity of time and space seems unequal. Fortunately, accounting has a great strength and experience to address ongoing and future problems.

Keywords: adaptability; complexity; space; flexibility; rupture; time; social networking; social practices; accounting.

DOI: 10.1504/IJCA.2015.070463

International Journal of Critical Accounting, 2015 Vol.7 No.3, pp.276 - 288

Available online: 07 Jul 2015 *

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