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L’institutionnalisation de la recherche comptable et de l’AFC en France : un processus fragile

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  • Dominique Bessire
  • Yves Levant
  • Marc Nikitin

Abstract

This paper tries to shed light on the institutionalisation process within the accounting research in France and the French Accounting Association (AFC). For that, we present the history of the French Accounting Association. We are trying to understand how an embryo of a scientific community is gradually formed, how the community has developed and structured, but also what are the threats to her today, while the recognition by the entire scientific community in social science is still far from being achieved. To do this, we draw on some achievements of the neo-institutional theory. The method used is a critical analysis of available sources : testimonies of former leaders, proceedings of past congresses, AFC newsletters and various archives.

Suggested Citation

  • Dominique Bessire & Yves Levant & Marc Nikitin, 2015. "L’institutionnalisation de la recherche comptable et de l’AFC en France : un processus fragile," ACCRA, Association francophone de comptabilité, vol. 21(2), pages 97-127.
    • Handle: RePEc:cai:accafc:cca_212_0097
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