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Le rôle des représentants des sociétés au sein du Conseil national de la comptabilité : le cas de la méthodologie sur les comptes consolidés (1965-1967)

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

In March 1968, a decree of the Minister of Economy and Finance approved the first methodology on the consolidation of balance sheets. The text, developed by the Conseil national de la comptabilité, aimed to provide to the French companies, the methodological elements needed to produce consolidated accounts. The list of personalities who participated in this work shows a balance between representatives of business, the accounting profession and the Administration. From an analysis of the archives of the Conseil national de la comptabilité, this research aims to identify the party that has been most influential in the study group responsible for the development of this methodology. It shows virtually no discussions with representatives of the accounting profession liberal French and relatively low weight of the Administration. Instead, it highlights the influence of representatives of the companies.

Suggested Citation

  • Didier Bensadon, 2009. "Le rôle des représentants des sociétés au sein du Conseil national de la comptabilité : le cas de la méthodologie sur les comptes consolidés (1965-1967)," Post-Print halshs-00640542, HAL.
    • Handle: RePEc:hal:journl:halshs-00640542
    as

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