Standish, Peter; Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 1998
, institutional arrangments and processes of French Accounting Standardisation. Its particular focus of interest is the state agency …) 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. …