000			01705cam a2200217 4500500
005			20250112023915.0
041			_afre
042			_adc
100	1	0	_aColasse, Bernard _eauthor
700	1	0	_a Standish, Peter _eauthor
245	0	0	_aThe French System for Accounting Standardization: The 1996-1998 Reform
260			_c1998.
500			_a64
520			_aThe paper concerns relationships between the history of French accounting standardisation and contemporary French economic and social history. Four periods are singled out. The first, 1946-1957, sees the emergence of the French approach to accounting standardisation. The second, 1958-1973, is marked by the strengthening of this approach for state purposes of tax control and administration. The third 1974-1983, represents the apogee of the French approach, domestically and at a pan-European level. The fourth, 1984 to the present, sees international accounting standardisation as a source of tension and pressure for adaptation of the French approach. It is shown that each of these periods corresponds to a certain configuration of relationships between the state, accounting profession and enterprise sector. The present analysis provides the basis for interpreting the 1996-1998 reform to French institutional arrangements responsible for accounting standardisation.
690			_acomité de la réglementation comptable
690			_afrench standardisation
690			_astandardisation
690			_aconseil national de la compatibilité
786	0		_nAccounting Auditing Control | Volume 4 | 2 | 1998-09-01 | p. 5-27 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-1998-2-page-5?lang=en
999			_c144143 _d144143