Show simple item record

dc.contributor.authorStandish, Peter
dc.contributor.authorColasse, Bernard
dc.date.accessioned2012-06-02T15:37:55Z
dc.date.available2012-06-02T15:37:55Z
dc.date.issued1998
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/9328
dc.language.isoenen
dc.subjectAccounting standardisationen
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.titleState versus Market: Contending Interests in the Struggle to Control French Accounting Standardisationen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThe paper concerns the struggle between different interest groups to control or significantly influeence the objectives, institutional arrangments and processes of French Accounting Standardisation. Its particular focus of interest is the state agency established to deal with standardisation, namely the National Accounting Council, the Conseil National de la Comptabilité (AFC) and its predecessors. The period addressed spans from 1942 to the present. It appears that the French accounting standardisation is grounded in a profund attachment by the state to the values of the Etat colbertiste.en
dc.relation.isversionofjnlnameJournal of Management and Governance
dc.relation.isversionofjnlvol2en
dc.relation.isversionofjnlissue2en
dc.relation.isversionofjnldate1998
dc.relation.isversionofjnlpages107-147en
dc.relation.isversionofdoihttp://dx.doi.org/10.1023/A:1009933418444en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherSpringeren
dc.subject.ddclabelContrôle de gestion Comptabilitéen


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record