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,...

The paper concerns the struggle between different interest groups to control or significantly influence the objectives, institutional arrangements and processes of French accounting standardisation. Its particular focus of interest is the state agency established to deal with standardisation,...

Sont examinées dans cet article les relations qui existent entre l'histoire de la normalisation comptable française et l'histoire économique et sociale de la France. Qutre périodes sont distinguées et caractérisées : la première (1946-1957) est celle de la naissance de ce que les auteurs...