This article discusses the evolution of Tour de France TV broadcasting. Over the course of 70 years, the duration, quality and scope of the race's coverage changed dramatically. Three periods are identified. In a first phase (1948-1967), Tour de France TV coverage was just a relatively small...

Budgetary control has developped in France since 1930. Because of their place in the firm, accoutants should have been the managers of this new tool. But both examples of Saint-Gobain and Pechiney show that relationships between accountants and budgetary control were unclear. Accountants were...

The purpose of this paper is to show that, long before the French groups begin to publish consolidated accounts, American regulations have influenced the thinking of French accountants on the subject in the early 1960s. In consolidating accounts in France, is the pioneering study by Richard and...

Purpose – This paper aims to provide a more nuanced image of cooperation in France, first, insisting on the idiosyncratic conditions under which French will be likely to cooperate, and, second, pointing the importance of the local context, finally criticizing the average stereotyped image...