A l’origine du Plan comptable français des années 1930 aux années 1960, la volonté de contrôle d’un Etat dirigiste ?

Béatrice Touchelay ()
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Béatrice Touchelay: IRHiS - Institut de Recherches Historiques du Septentrion (IRHiS) - UMR 8529 - Université de Lille - CNRS - Centre National de la Recherche Scientifique

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Date: 2005-06
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2005, pp.61-88

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