Systemic analysis of global accounting

Systemic analysis of world accounting.pdf

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Analyse systémique de la comptabilité mondiale.pdf

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This document analyzes global accounting through a collective psychological model (CBD = S(R + M) + (V × M) + D(t)V + O(t)S + Ψ), explaining how human dynamics such as mimetic memory, emotional amplification, and saturation cycles influence the perception of value.

It distinguishes physical intra-group transactions (anchored, traceable, limited) from digital/intangible ones (opaque, artificially inflatable via subsidiaries, favoring large groups).

Collective psychology validates accounting illusions as long as they appear coherent, with corrections only upon rupture (crisis or visible inconsistency), revealing fragilities like the inability to measure the intangible and power asymmetry. system to reality, anticipating a future correction via audits or collective loss of confidence.