Un point de vue à propos de « De la réforme 1996-1998 du dispositif français de normalisation comptable » : adaptation ou rupture ?

The paper concerns relationships between the history of French accounting standardisation and conternporary French economic and social bistory. Four periods are singbd out. The first, 1946-1957, sees the emergence of the French approach to accounting standardisation. The second, 1958-1973, is marked by the strmgthening of this approach for state purposes of tax control and administration. The third" 1974- 1983, represents the apogee of the French approach, domætically and at a pan-European buel. Thefourth, 1984 to theltresent, sees international accounting standardisation As a source of tension and pressure for adaptation of the French approach. It is shoutn that each ofthese periods conesponds to a certain confguration of relationships betwem the state, accounting profession and enterprise sector. The present analysis prouides the basis for interprating the I 996 I 995 reform to French institutional anangernents responsible for accounting standardisation.