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Discipliner, contrôler, informer : normalisation comptable et consolidation des comptes en France au XXe siècle

Author

Listed:
  • Didier Bensadon

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Notre intervention à cette table ronde conclusive organisée dans le cadre du colloque « Classer, dire, compter. Discipline du chiffre et fabrique de la norme comptable à la fin du Moyen Âge » (Archives nationales et Cour des comptes, octobre 2012), est pour nous l'occasion de mettre en perspective les évolutions de la normalisation comptable au xxe siècle et de proposer une histoire sociale d'une technique comptable, la consolidation des comptes, expression même de la relation de pouvoir qu'exerce une société à la tête d'un groupe sur un ensemble de filiales.

Suggested Citation

  • Didier Bensadon, 2015. "Discipliner, contrôler, informer : normalisation comptable et consolidation des comptes en France au XXe siècle," Post-Print hal-02171193, HAL.
    • Handle: RePEc:hal:journl:hal-02171193
    DOI: 10.4000/books.igpde.4135
    as

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