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Le plan comptable de 1942 : un plan "de" ou "sous" l'Occupation ?

Author

Listed:
  • Oussama Ouriemmi

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

En France, entre 1941 et 1942, un premier Plan comptable est conçu en pleine période de l'occupation allemande. A la Libération, ce Plan est épuré ainsi que Jacques Chezleprêtre, le secrétaire général de la commission qui l'a mis au monde. Si dès le lendemain de la Libération l'idée dominante est que ce Plan est une oeuvre de l'autorité allemande à Paris, ou du moins conçu à son instigation, il est aujourd'hui possible, à l'aide des archives de la Commission Interministérielle du Plan comptable, de démontrer le contraire.

Suggested Citation

  • Oussama Ouriemmi, 2010. "Le plan comptable de 1942 : un plan "de" ou "sous" l'Occupation ?," Post-Print halshs-00465968, HAL.
    • Handle: RePEc:hal:journl:halshs-00465968
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00465968v2
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    Keywords

    Plan comptable de 1942; Plan comptable Göring; Occupation allemande; Jacques Chezleprêtre;
    All these keywords.

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