At the dawn of the 21st century, the appearance of fair value accounting is often presented as, if not a revolution, at least an innovation. The present article on the history of "value" as used in German and French accounting regulations from 1673 to 1914 will show that although valuation at...

This article reviews the present state of the debate in France on the introduction of IFRS. It suggests that history shows that market value was the dominant approach to balance sheet valuation in the nineteenth century, and analyses the ultimate replacement of static theory, using market...

IFRS, by their direct affiliation to the Anglo-Saxon accounting model, raise the question of their relevance to the Continental Europe context.This study aims to shed light on this question by highlighting, from a practical case study of the French Central Bank credit rating system, the...

The objective of this dissertation is to examine, under a sociological lens, the new practice of the corporate sustainability performance measurement. This emerging practice seems to be a social space where are structured various games of power, confrontation and resistance of many actors...

The objective of this research is to know if there are distances between the expectations of the stakeholders and the information disclosed by the firm on the nuclear risk in its annual report. First of all, I wonder about the motives which lead companies to disclose environmental information,...

This article intends to explain the law KONTRAG (law of the 27th April 1998 reforming the German system of controlling the accounts) and to propose a critical analysis; it shows that the German legislator has choosen a relatively conservative reform also marked by a certain ambiguity.

This article tries to show, with an historical and sociological analysis of the reglementary texts, that the traditional German accounting intends not only to protect the creditors but also to favour the long term interests of the managers and the "big" sharesholders at the detriment of the...