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French Accounting Theorists of the Twentieth Century

Author

Listed:
  • Bernard Colasse

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Romain Durand

    (Actuaris - Actuaris)

Abstract

During the 1940s, standardisation of enterprise accounting practices to conform to the newly issued accounting code (Plan comptable général) disturbed the natural evolution of French accounting theory. Although the beginning of the century had been a period of theoretical effervescence, marked by such thinkers as Jean Dumarchey, Gabriel Faure and Jean Bournisien, the 1950s and 1960s were years of stagnation, during which all but a few specialists devoted themselves to work on standardising and popularising the accounting code.

Suggested Citation

  • Bernard Colasse & Romain Durand, 1994. "French Accounting Theorists of the Twentieth Century," Post-Print halshs-00667506, HAL.
    • Handle: RePEc:hal:journl:halshs-00667506
    as

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    Citations

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    Cited by:

    1. Ramirez, Carlos, 2001. "Understanding social closure in its cultural context: accounting practitioners in France (1920-1939)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 391-418.
    2. Trevor Boyns & John Richard Edwards & Marc Nikitin, 1998. "The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 393-437.
    3. Céline Michaïlesco, 2005. "Jean Dumarchey (1874-1946) : une contribution à la théorie du bilan et de la valeur," Post-Print halshs-00156408, HAL.

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