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Elements of theory on state control applied to accounting: the French case

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  • Jean-Guy Degos

Abstract

It took 100 years for the French State to control the accounting structures, turning year after year some awkward government into powerful governance. The first factor of control was the generalisation of the income tax by the companies and the citizens. For that, it was necessary to take some settlements about a public accountant profession which existed already but which did not have a specialised diploma. During the Second World War, the Government founded the Institute of Public Accountants, a new diploma for the accounting profession and the first French standard setting body. This system was not really called into question for the release. Then the State used every advisability to reinforce its power. The blind government, brutal and relatively ineffective of the 19th century, succeeded a bit in more realistic and more effective governance.

Suggested Citation

  • Jean-Guy Degos, 2014. "Elements of theory on state control applied to accounting: the French case," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 6(1), pages 1-23.
    • Handle: RePEc:ids:ijcrac:v:6:y:2014:i:1:p:1-23
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    Cited by:

    1. Jean-Guy Degos, 2014. "The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 43-66.

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