Accounting normalization in France since the First World War and in Great-Britain during the 1970-1980's, a first step to a comparative analysis. Actors and limits of the institutionalization of the accounting normalization in France and in Great Britain, crossed approach

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Date
2014
Dewey
Contrôle de gestion Comptabilité
Sujet
Comptabilité; Normes; Histoire; Accounting normalization; 20th century; France; 1970's; 1980's; Great Britain
JEL code
N.N8.N84; M.M4.M41
Conference name
1st World Conference of Business History
Conference date
03-2014
Conference city
Frankfurt
Conference country
Germany
URI
https://basepub.dauphine.fr/handle/123456789/14353
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Author
Touchelay, Béatrice
3182 Institut de Recherches Historiques du Septentrion (IRHiS) - UMR 8529 [IRHiS]
Chantiri-Chaudemanche, Rouba
1032 Dauphine Recherches en Management [DRM]
Type
Communication / Conférence
Item number of pages
11
Abstract (EN)
The actors, the modalities and the stages of the accountings normalization in France and in Great Britain are different. Even the meaning of normalization is different.