French Accounting Theorists of the Twentieth Century
Durand, Romain; Colasse, Bernard (1994), French Accounting Theorists of the Twentieth Century, in Edwards, John Richard, Twentieth-century accounting thinkers, Routledge : London, New-York, p. 41-59
Book titleTwentieth-century accounting thinkers
Book authorEdwards, John Richard
Number of pages374
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Abstract (EN)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.
Subjects / KeywordsFrench Accounting; Accounting History; Accounting Thinkers; History of Accounting Thought
JELM41 - Accounting
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