Accounting research in the French language area – second half of the 20th century

Author:

Degos Jean‐Guy,Mattessich Richard

Abstract

PurposeThis paper seeks to offer a survey of accounting publications and research in the French literature from 1950 to the end of the twentieth century.Design/methodology/approachThe methodology is that of literary research, review and critique.FindingsFinds that over the period mentioned different aspects of accounting research have been examined in the literature – academic, social, matrix, events, historical. The leading researchers in these fields are covered in detail.Originality/valueSucceeds in offering problems the most comprehensive survey to date of the French literature on accounting and related research during the period under review.

Publisher

Emerald

Subject

General Economics, Econometrics and Finance,Finance,Accounting

Reference170 articles.

1. Akoka, J. and Augustin, G. (1983), “Le model comptable multidimensionnel l’approche entité relation” (“The multidimensional accounting model … ”), Revue Française de Gestion, Vol. 41.

2. Archer, S., Delvaille, P. and MacLay, S. (1995), “De la mesure de l’harmonisation comptable internationale” (“On measuring international accounting harmonization”), Actes du Congrès de l’AFC, Dauphine, T1, Paris.

3. Association Française de Comptabilité (1997a); Hoarau, C. (Ed.) (1997a), Les Cahiers de Récherchei de l’A.F.C. – Cahier No. 2 – Mai 1997: Evolution de la Recherche Comptable et Sciences de Gestion, Association Français de Comptabilité, Paris.

4. Association Française de Comptabilité (Ed.) (1997b), Hommes, Savoirs et Pratiques de la Comptabilité (Persons, Scholars and Practices of Accounting), AFC and Laboratoire des Gestion des Organisations des Nantes, Faculté des Science économiques et de gestion.

5. Augustin, G. (1985), “De la théorie événementielle aux comptabilités multidimensionnelles” (“From events theory to multi‐dimensional accounting”), Revue Française de Gestion (156, April).

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