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Les comptabilités financière et de gestion peuvent elles être totalement intégrées ?

  • Yves Levant

    ()

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - Fédération Universitaire et Polytechnique de Lille - Université de Lille, Sciences Humaines et Sociales - CNRS - Centre National de la Recherche Scientifique)

  • Marc Nikitin

    ()

    (LOG - Laboratoire Orléanais de Gestion - UO - Université d'Orléans)

This paper considers whether the separation of financial and management accounting in France is an irreversible trend. We in particular consider the role of the State in this separation. We begin by showing that the integration of financial and management accounting is a "natural‟ phenomenon which was common until the 1940‟s. We then show that after this date, the standardization by the State of financial accounting generated a separation between the two types of accounting in the 1980‟s. We finally study the efforts of an influential individual to promote a return to the integration of these accounting systems. His efforts were in vain, in spite of his relations in the world of accounting standards, the attempts to put his system in place in industrial groups in whose management he was involved, and the widespread publications and writings directed at academics. For us, this failure was not due to technical reasons but can rather be explained by the various interests of the main actors. Among these actors, the French state played a predominant role.

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Paper provided by HAL in its series Post-Print with number hal-00650547.

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Date of creation: 10 May 2011
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Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
Handle: RePEc:hal:journl:hal-00650547
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650547
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  1. repec:dau:papers:123456789/5345 is not listed on IDEAS
  2. R. H. Parker & Y. Lemarchand & T. Boyns, 1997. "Introduction," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 251-257.
  3. Yannick Lemarchand, 2010. "Accounting, the State and democracy: a long term perspective on the French experiment, 1716-1967," Working Papers hal-00547752, HAL.
  4. Pierre Labardin & Marc Nikitin, 2009. "Accounting and the words to tell it: an historical perspective," Accounting History Review, Taylor & Francis Journals, vol. 19(2), pages 149-166.
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