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

Authors: Jean-Guy Degos

Addresses: PUSG – Pool of Management, University of Bordeaux, 35, Avenue Abadie 33072, Bordeaux, France

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.

Keywords: public accountants; chart of accounts; France; standards setting bodies; governance; government; IASB; accounting standards; taxes; accounting profession; accounting history.

DOI: 10.1504/IJCA.2014.060129

International Journal of Critical Accounting, 2014 Vol.6 No.1, pp.1 - 23

Published online: 13 May 2014 *

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