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hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorBensadon, Didier
dc.date.accessioned2019-09-11T15:12:08Z
dc.date.available2019-09-11T15:12:08Z
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/19788
dc.language.isoenen
dc.subjectGroup accountsen
dc.subjectConsolidated financial statementsen
dc.subjectAdoptionen
dc.subjectAccounting innovationen
dc.subject.ddc657en
dc.subject.classificationjelO.O3.O33en
dc.subject.classificationjelN.N2.N24en
dc.subject.classificationjelM.M4.M41en
dc.titleAccounting innovation in France :The case of consolidated financial statements at Pechiney (1956-1971)en
dc.typeCommunication / Conférence
dc.description.abstractenAcademic publications on the adoption of accounting innovations, such as consolidated accounts, have primarily focused on countries that use accounting methods developed in the USA, Australia and the UK. This article examines why Pechiney, a French company of international standing, adopted consolidated accounts in France during the 1960s. The findings indicate that Pechiney, aware that the production of consolidated financial statements was one of the criteria for acceptance, opted for consolidation in a bid to ensure that the company would be listed on the New York Stock Exchange. But this was not the only motivation. Firstly, Pechiney’s board of directors wanted to strengthen the parent company’s control over its subsidiaries by imposing consolidation procedures. Secondly, by acquiring expertise in the domain, the board hoped to exert substantial influence over the Conseil national de la comptabilité (French accounting standards authority) as and when this body was ready to introduce financial consolidation regulations.en
dc.subject.ddclabelComptabilité (recherche et théorie)en
dc.relation.conftitle7th Accounting History International Conferenceen
dc.relation.confdate2013-09
dc.relation.confcitySevillaen
dc.relation.confcountrySpainen
dc.relation.forthcomingnonen
dc.description.ssrncandidatenonen
dc.description.halcandidateouien
dc.description.readershiprechercheen
dc.description.audienceInternationalen
dc.relation.Isversionofjnlpeerreviewednonen
dc.relation.Isversionofjnlpeerreviewednonen
dc.date.updated2019-06-26T10:15:23Z
hal.identifierhal-02284416*
hal.version1*
hal.faultCodejava.lang.ArrayIndexOutOfBoundsException: 0
hal.author.functionaut


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