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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

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Type
Communication / Conférence
Date
2014
Titre du colloque
1st World Conference of Business History
Date du colloque
2014-03
Ville du colloque
Frankfurt
Pays du colloque
Germany
Pages
11
Métadonnées
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Auteur(s)
Touchelay, Béatrice
Institut de Recherches Historiques du Septentrion (IRHiS) - UMR 8529 [IRHiS]
Chantiri-Chaudemanche, Rouba
Dauphine Recherches en Management [DRM]
Résumé (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.
Mots-clés
Comptabilité; Normes; Histoire; Accounting normalization; 20th century; France; 1970's; 1980's; Great Britain
JEL
N84 - Europe: 1913–
M41 - Accounting