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Macro-accounting and Micro-accounting Relationships in France

Author

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  • Évelyne Lande

    (UNIROUEN - Université de Rouen Normandie - NU - Normandie Université)

Abstract

This paper discusses the interaction between national accounting and micro‐accounting processes and highlights a very specific French characteristic in terms of accounting standardisation: the predominant role played by the State in the standardisation process. This may be explained by the French State's tradition of centralisation, dating back to the Napoleonic period and still very much present. Nonetheless, this high degree of centralisation and co‐ordination of the accounting standardisation processes has not resulted in a uniform accounting procedure for all sectors of activity. However, these differences may become gradually less marked, as the main short‐term objective of a newly‐reorganised body responsible for co‐ordinating accounting standards is to provide for a coherent body of doctrine that takes into account the specific characteristics of all the different sectors.

Suggested Citation

  • Évelyne Lande, 2000. "Macro-accounting and Micro-accounting Relationships in France," Post-Print hal-02480872, HAL.
    • Handle: RePEc:hal:journl:hal-02480872
    DOI: 10.1111/1468-0408.00102
    Note: View the original document on HAL open archive server: https://hal.science/hal-02480872
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    Cited by:

    1. Cristian Cenar & Iuliana Cenar, 2021. "Microaccounting and Macroaccounting: Characteristics and Interferences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 710-718, August.
    2. Marine Portal & Evelyne Lande & Rowan Jones & Klaus Lüder, 2012. "French revolution and German circumspection: reforming budgeting and accounting in national governments," Public Money & Management, Taylor & Francis Journals, vol. 32(5), pages 357-361, September.
    3. Olivier E. Malay, 2021. "How to Articulate Beyond GDP and Businesses’ Social and Environmental Indicators?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 155(1), pages 1-25, May.

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