 Analyse longitudinale de la consolidation des comptes dans les revues comptables professionnelles (1954-1985)Didier Bensadon ACCRA, 2005, vol. 11, issue 3, 105-128 Abstract: Appearing in France in the sixties, the publication of consolidated accounts became compulsory with the law of January 3, 1985. This article shows who among the auditors, certified public accountants, the Conseil national de la comptabilité or prescribers, such as the Commission des opérations de Bourse (COB), banks or financial analysts published the most in professional reviews about consolidated accounts.The aim is to identify the stakeholders who were implied in the promotion of this accounting practice. This contribution is based on 124 articles published on consolidated accounts in ten professional accounting reviews between 1954 and 1985. Methodology relies on the definition of a standard of homogenization (equivalent RFC) and the classification of the topics dealt with per period. It proves that banks and the COB, although they are prescribers, are interested slightly in this set of themes and that certified public accountants, however directly concerned with consolidated accounts have only invested this field in the early seventies. Keywords: accounting history; consolidated accounts; accounting reviews (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_113_0105 Access Statistics for this article More articles in ACCRA from Association francophone de comptabilité |
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