The passion for Hara-Kiri
La passion "bête et méchante"
Résumé
Based on the analysis of the case of the Editions du Square from 1981 to 1985, a French publishing company headed by Georget Bernier, a.k.a Professor Choron, an entrepreneur who has gradually become animated by a boundless passion for Hara-Kiri magazine, the objective of this study is to contribute to a better understanding of the effects of the entrepreneur's passion for the company’s product, by analyzing the impact of passion on the consideration of accounting rationalities.
Mobilizing the framework of the economies of worth, this article shows that a compromise was established between the industrial world, carried by the manager, and the inspired logic, defended by the passionate entrepreneur, only when the accounting logic has no impact on the perceived quality of the product by the entrepreneur. In the opposite case, the latter ultimately imposed the product as the only common superior principle. This study thus defines the boundaries of compromise between these worlds and questions the need for managerial counterweight to moderate the rigidity induced by an entrepreneur's passion for the company’s product, which can lead to lower financial performance.
S’appuyant sur le cas des Éditions du Square de 1981 à 1985, l’objectif de cette étude est de contribuer à une meilleure compréhension des effets de la passion de l’entrepreneur (Georget Bernier, alias le Professeur Choron) pour son produit (le magazine Hara-Kiri), et son impact sur la prise en compte de rationalités comptables. Mobilisant le cadre des économies de la grandeur, cet article montre qu’un compromis n’a été établi entre le monde industriel, porté par le gestionnaire, et la logique inspirée, défendue par l’entrepreneur passionné, que lorsque la logique comptable n’avait pas d’impact sur la qualité perçue du produit par l’entrepreneur.