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


  • Yves Levant

    () (LEM - Lille - Economie et Management - CNRS - Centre National de la Recherche Scientifique - UCL - Université catholique de Lille - Université de Lille)

  • 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.

Suggested Citation

  • Yves Levant & Marc Nikitin, 2011. "Les comptabilités financière et de gestion peuvent elles être totalement intégrées ?," Post-Print hal-00650547, HAL.
  • Handle: RePEc:hal:journl:hal-00650547
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    References listed on IDEAS

    1. Yannick Lemarchand, 2010. "Accounting, the State and democracy: a long term perspective on the French experiment, 1716-1967," Working Papers hal-00547752, HAL.
    2. 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.
    3. R. H. Parker & Y. Lemarchand & T. Boyns, 1997. "Introduction," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 251-257.
    4. repec:dau:papers:123456789/5345 is not listed on IDEAS
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