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

Standish, Peter; Colasse, Bernard (1998), State versus Market: Contending Interests in the Struggle to Control French Accounting Standardisation, Journal of Management and Governance, 2, 2, p. 107-147. http://dx.doi.org/10.1023/A:1009933418444

Type
Article accepté pour publication ou publié
Date
1998
Journal name
Journal of Management and Governance
Volume
2
Number
2
Publisher
Springer
Pages
107-147
Publication identifier
Metadata
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Author(s)
Standish, Peter
Colasse, Bernard
Abstract (EN)
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.
Subjects / Keywords
Accounting standardisation
JEL
M41 - Accounting