Accounting normalization in France since the First World War and in Great-Britain during the 1970-1980's, a first step to a comparative analysis. Actors and limits of the institutionalization of the accounting normalization in France and in Great Britain, crossed approach

Béatrice Touchelay (1) , Rouba Chantiri-Chaudemanche (2)

1 IRHiS - Institut de Recherches Historiques du Septentrion (IRHiS) - UMR 8529
2 DRM - Dauphine Recherches en Management

The actors, the modalities and the stages of the accountings normalization in France and in Great Britain are different. Even the meaning of normalization is different.

Mots clés: Accounting normalization; 20th century; France; 1970's; 1980's; Great Britain

Mots clés: Comptabilité; Normes; Histoire

Domaines: Gestion et management

Béatrice Touchelay, Rouba Chantiri-Chaudemanche. Accounting normalization in France since the First World War and in Great-Britain during the 1970-1980's, a first step to a comparative analysis. Actors and limits of the institutionalization of the accounting normalization in France and in Great Britain, crossed approach. 1st World Conference of Business History, Mar 2014, Frankfurt, Germany. pp.11. ⟨hal-01505367⟩