Gouvernance des SA et transfert de risques : le cas des obligataires et les réponses de la législation commerciale française (1856-1935)

The debenture loans, main financial ressources of numbers of limited companies during the 19th Century, also offered the opportunity to transfer the risk to the stakeholders. Facing obvious abuses, the legislative body tried to mobilize accounting as a tool of information for debenture loaners ; the 1935 « décret-loi » finally left it in the shadows. This research, socio-historically based, aims to reveal the socio-politic issues of accounting. On a methodological field, primary and secondaries sources are used in order to obtain the triangulation due to any historical research. On an epistemological level, the concept of standard is used and refers to the theory of conventions, and more precisely to the works of Canguilhem and Foucault.