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hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorBensadon, Didier*
dc.date.accessioned2015-06-30T10:48:01Z
dc.date.available2015-06-30T10:48:01Z
dc.date.issued2015-08
dc.identifier.issn1032-3732
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/15292
dc.language.isoenen
dc.subjectAccounting innovationen
dc.subjectAdoptionen
dc.subjectConsolidated financial statementsen
dc.subjectGroup accountsen
dc.subjectPechineyen
dc.subjectFranceen
dc.subject.ddc657en
dc.subject.classificationjelM.M4.M41en
dc.subject.classificationjelN.N8.N84en
dc.subject.classificationjelO.O3.O33en
dc.titleThe adoption of an accounting innovation in France: The case of consolidated financial statements at Pechiney (1956–1971)en
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenAcademic publications on the adoption of accounting innovations, such as consolidated accounts, have primarily focused on countries that use accounting methods developed in the USA, Australia and the UK. This article examines why Pechiney, a French company of international standing, adopted consolidated accounts in France during the 1960s. The findings indicate that Pechiney, aware that the production of consolidated financial statements was one of the criteria for acceptance, opted for consolidation in a bid to ensure that the company would be listed on the New York Stock Exchange. But this was not the only motivation. Firstly, Pechiney’s board of directors wanted to strengthen the parent company’s control over its subsidiaries by imposing consolidation procedures. Secondly, by acquiring expertise in the domain, the board hoped to exert substantial influence over the Conseil national de la comptabilité (French accounting standards authority) as and when this body was ready to introduce financial consolidation regulations.en
dc.relation.isversionofjnlnameAccounting History
dc.relation.isversionofjnlvol20en
dc.relation.isversionofjnlissue3en
dc.relation.isversionofjnldate2015-08
dc.relation.isversionofjnlpages288-309en
dc.relation.isversionofdoi10.1177/1032373215585821en
dc.relation.isversionofjnlpublisherSageen
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
hal.identifierhal-01277165*
hal.version1*
hal.update.actionupdateMetadata*
hal.author.functionaut


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