À l'origine du plan comptable français des années 1930 aux années 1960, la volonté de contrôle d'un État dirigiste ?

Béatrice Touchelay

ACCRA, 2005, vol. 11, issue 3, 61-88

Abstract: Despite a lot of studies on accounting since the xixe century in France, the development of accounting skills and organization of its liberal professions is very long. After the fall of France in 1940, the Vichy Government put in train a project for developing a national accounting code. Each project will be adapting to each industry sector. The resulting national code, the PCG 1942, was published in 1943. That experience is prolonged after the war. A new national code is introduced in 1947. National economic planning and control are confirmed after the end of the reconstruction. An other PCG is introduced in 1957. The different committees and commissions who were responsible of those codes arrived to convict the business community that the PCG are necessary for them.

Keywords: history; accounting; enterprise; state; fiscality (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_113_0061 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2005-3-page-61.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_113_0061

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().