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

Thumbnail
Ouvrir
Date
2014
Indexation documentaire
Contrôle de gestion Comptabilité
Subject
Comptabilité; Normes; Histoire; Accounting normalization; 20th century; France; 1970's; 1980's; Great Britain
Code JEL
N.N8.N84; M.M4.M41
Titre du colloque
1st World Conference of Business History
Date du colloque
03-2014
Ville du colloque
Frankfurt
Pays du colloque
Germany
URI
https://basepub.dauphine.fr/handle/123456789/14353
Collections
Métadonnées
Afficher la notice complète
Auteur
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
Nombre de pages du document
11
Résumé en anglais
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.