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Conceptualized by John Dewey in the 1930s, valuation can be defined as a social practice whereby actors reflexively reframe the inherited unsatisfactory values. Values are not considered as abstract properties, predetermined benefits, private preferences or undebatable statements, but as observable facts, practices and judgements, that everyone can see in our attitudes, relations and gestures. Valuation is thus a process where ends and means always interact, and where “ends-in-themselves”, transform into provisional “ends-in-view”. Finally, valuation implies an ethical and political dimension as the pragmatists only embrace values that enable emancipation, and help democratic processes flourish.
Les modèles comptables ont une dimension performative. Les normes en vigueur, focalisée sur la performance financière et occultant les gains associés aux investissements sociaux...
De nombreuses innovations échouent faute d’adoption et disparaissent rapidement, mais certaines, comme l’hydrogène vert ou décarboné, n’ont jamais réussi à s’imposer en 25 ans,...
La décolonisation des savoirs est un projet scientifique comportant des perspectives plurielles, qu’elles soient postcoloniales ou décoloniales. Elles partagent, toutefois, un projet commun à...
