La normalisation comptable en France. Un mariage de raison pendant l'Occupation

Béatrice Touchelay

Revue française de gestion, 2008, vol. n° 188-189, issue 8, 383-401

Abstract: During the Second World War, French accounting standardisation registered important progress. Global accounts, cost accounting, rules and regulations of the profession of chartered accountant were clearly established. The circumstances overcame the famous secret of business, which stopped every reform before the war. Yet, the heritage has been much criticized after the Liberation. The stamp of the Vichy and German Authorities are too visible to maintain these reforms as they were. Only the principle of accounting standardisation will be conserved, but at the price of a considerable selection.

Date: 2008
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