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Le Plan Comptable De 1942 : Un Plan « De » Ou « Sous » L'Occupation ?

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  • Oussama Ouriemmi

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

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    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.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/49/26/54/PDF/Le_Plan_comptable_de_1942_un_Plan_de_ou_sous_l-Occupation.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00465968.

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    Date of creation: 2010
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    Publication status: Published - Presented, Journées d'Histoire de la Comptabilité et du Management, 2010, France
    Handle: RePEc:hal:journl:halshs-00465968

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00465968/en/
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    Related research

    Keywords: Le Plan comptable de 1942; Le Plan comptable Göring; l'occupation allemande; Jacques Chezleprêtre;

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