Accounting normalization in France since the First World War and in Great-Britain during the 1970-1980's, a first step to a comparative analysis. Actors and limits of the institutionalization of the accounting normalization in France and in Great Britain, crossed approach

Béatrice Touchelay () and Rouba Chantiri-Chaudemanche
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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
Rouba Chantiri-Chaudemanche: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The actors, the modalities and the stages of the accountings normalization in France and in Great Britain are different. Even the meaning of normalization is different.

Keywords: Accounting normalization; 20th century; France; 1970's; 1980's; Great Britain; Comptabilité; Normes; Histoire (search for similar items in EconPapers)
Date: 2014-03
Note: View the original document on HAL open archive server: https://hal.science/hal-01505367v1
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Published in 1st World Conference of Business History, Mar 2014, Frankfurt, Germany. pp.11

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