Thumbnail

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

Touchelay, Béatrice; Chantiri-Chaudemanche, Rouba (2014), 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, 1st World Conference of Business History, 2014-03, Frankfurt, Germany

View/Open
Type
Communication / Conférence
Date
2014
Conference title
1st World Conference of Business History
Conference date
2014-03
Conference city
Frankfurt
Conference country
Germany
Pages
11
Metadata
Show full item record
Author(s)
Touchelay, Béatrice
Institut de Recherches Historiques du Septentrion (IRHiS) - UMR 8529 [IRHiS]
Chantiri-Chaudemanche, Rouba
Dauphine Recherches en Management [DRM]
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.
Subjects / Keywords
Comptabilité; Normes; Histoire; Accounting normalization; 20th century; France; 1970's; 1980's; Great Britain
JEL
N84 - Europe: 1913–
M41 - Accounting