French Accounting Theorists of the Twentieth Century

Bernard Colasse () and Romain Durand
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Bernard Colasse: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Romain Durand: Actuaris - Actuaris

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Abstract: During the 1940s, standardisation of enterprise accounting practices to conform to the newly issued accounting code (Plan comptable général) disturbed the natural evolution of French accounting theory. Although the beginning of the century had been a period of theoretical effervescence, marked by such thinkers as Jean Dumarchey, Gabriel Faure and Jean Bournisien, the 1950s and 1960s were years of stagnation, during which all but a few specialists devoted themselves to work on standardising and popularising the accounting code.

Keywords: French Accounting; Accounting History; Accounting Thinkers; History of Accounting Thought; Comptabilité française; Histoire de la comptabilité; Histoire de la pensée comptable (search for similar items in EconPapers)
Date: 1994
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Citations: View citations in EconPapers (3)

Published in John Richard Edwards. Twentieth Century Accounting Thinkers, Routledge, pp.41-59, 1994

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00667506

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