IDEAS home Printed from https://ideas.repec.org/a/ids/ijcrac/v4y2012i4p433-448.html
   My bibliography  Save this article

Fiscal and legislative pressures on behalf of regulating private accounting in France, an established and ill-timed convergence?

Author

Listed:
  • Béatrice Touchelay

Abstract

The role of fiscal motives in the development of accounting standardisation in France is less decisive than stated. The fiscal argument is absent from balance sheet regulation proposals before the First World War. It has minor importance in the main propositions of law between the wars. Even during the German occupation, notwithstanding the leverage of the direct tax office in the determination of the first French chart of accounts, the reform was less of an answer to the requirements of fiscal control than to the need to improve the knowledge of the economic activity in order to meet the needs of the managed economy. Between the Liberation and the law of 1959 stipulating the chart of accounts' progressive generalisation, the committees in charge of the chart of accounts tried to get free from the fiscal authorities' grasp and underline its economic usefulness. These statements encourage us to take a new look upon the role of fiscal pressure within the accountancy standardisation.

Suggested Citation

  • Béatrice Touchelay, 2012. "Fiscal and legislative pressures on behalf of regulating private accounting in France, an established and ill-timed convergence?," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(4), pages 433-448.
    • Handle: RePEc:ids:ijcrac:v:4:y:2012:i:4:p:433-448
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=48793
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijcrac:v:4:y:2012:i:4:p:433-448. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=328 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.