La naissance de l'informatique est riche de controverses et de résistances, la rupture épistémologique n'en demeure pas moins importante, puisqu'il s'agit de faire une place aux mathématiques appliquées donc à la recherche opérationnelle et au calcul. Les mathématiques " imparfaites mais...

The expansion of groups of companies during the inter-war years is one of the most profound transformations in the structure of French capitalism. Studies in economic history have shown the importance of the subsidiary creation phenomenon in relation to Compagnie Générale d'Electricité,...

The aim of this paper is to shed light on the role of legislators and lawyers in establishing accounting regulations concerning corporate groups in France during the 1930s and the Occupation (1940 - 1944). A review of bills proposing accounting regulation shows that no significant progress was...

The aim of this paper is to shed light on the role of legislators in the establishment of mechanisms to regulate accounting and relationships between parent company and subsidiaries in France in the 1930s and during the period of Occupation (1940-1945). Did the legislator tried to regulate group...

Critical Issues in International Accounting -- Economics and Accounting: As an Introduction to Jacques Richard's Works -- Accounting as a Social Construction -- Fair Value -- Accounting and Interlinking Fields -- National or Regional Implementation of the IFRS: Challenges and Prospects -- BRIC -...