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This article recalls that international accounting harmonization remains marked by the Anglo-Saxon accounting model and disregards the economic, social and cultural environment of different accounting systems. Then, it entends to show that in France the international harmonization has broken down the homogeneity of the accounting model. This process has resulted in a reduction in the social functions of accounting. Finally, it seeks to suggest an approach towards harmonization which will be more careful in respecting different identities : the mutual recognition of accounting standards with benchmarks.