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
Résumé
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.
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