Thumbnail - Request a copy

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

Type
Chapitre d'ouvrage
Date
1994
Book title
Twentieth-century accounting thinkers
Book author
Edwards, John Richard
Publisher
Routledge
Published in
London, New-York
ISBN
0-415-10283-9
Number of pages
374
Pages
41-59
Metadata
Show full item record
Author(s)
Durand, Romain
Colasse, Bernard
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 / Keywords
French Accounting; Accounting History; Accounting Thinkers; History of Accounting Thought
JEL
M41 - Accounting