State versus Market: Contending Interests in the Struggle to Control French Accounting Standardisation

Bernard Colasse (bernard.colasse@orange.fr) and Peter Standish
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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

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Abstract: The paper concerns the struggle between different interest groups to control or significantly influeence the objectives, institutional arrangments and processes of French Accounting Standardisation. Its particular focus of interest is the state agency established to deal with standardisation, namely the National Accounting Council, the Conseil National de la Comptabilité (AFC) and its predecessors. The period addressed spans from 1942 to the present. It appears that the French accounting standardisation is grounded in a profund attachment by the state to the values of the Etat colbertiste.

Keywords: Conseil National de la Compatabilité; Normalisation comptable; normalisation comptable française; Accounting standardisation; Conseil National de la Comptabilité; French Accounting Standardisation (search for similar items in EconPapers)
Date: 1998
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Citations: View citations in EconPapers (6)

Published in Journal of Management and Governance, 1998, 2, pp.107-147

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00669084

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