 Les comptabilités financière et de gestion peuvent elles être totalement intégrées ?Yves Levant and Marc Nikitin () Post-Print from HAL Abstract: This paper considers whether the separation of financial and management accounting in France is an irreversible trend. We in particular consider the role of the State in this separation. We begin by showing that the integration of financial and management accounting is a "natural‟ phenomenon which was common until the 1940‟s. We then show that after this date, the standardization by the State of financial accounting generated a separation between the two types of accounting in the 1980‟s. We finally study the efforts of an influential individual to promote a return to the integration of these accounting systems. His efforts were in vain, in spite of his relations in the world of accounting standards, the attempts to put his system in place in industrial groups in whose management he was involved, and the widespread publications and writings directed at academics. For us, this failure was not due to technical reasons but can rather be explained by the various interests of the main actors. Among these actors, the French state played a predominant role. Keywords: Financial accounting; management accounting; integrated accounting; State; Comptabilité financière; comptabilité de gestion; comptabilité intégrée; État; système croisé (search for similar items in EconPapers) Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00650547 Access Statistics for this paper More papers in Post-Print from HAL |
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