Contenu du sommaire : Varia

The French System for Accounting Standardisation : the 1996-1998 reformThe paper concerns relationships between the history of French accounting standardisation and contemporary French economic and social history. Four periods are singled out. The first, 1946-1957, sees the emergence of the French approach to accounting standardisation. The second, 1958-1973, is marked by the strengthening of this approach for state purposes of tax control and administration. The third 1974-1983, represents the apogee of the French approach, domestically and at a pan-European level. The fourth, 1984 to the present, sees international accounting standardisation as a source of tension and pressure for adaptation of the French approach. It is shown that each of these periods corresponds to a certain configuration of relationships between the state, accounting profession and enterprise sector. The present analysis provides the basis for interpreting the 1996-1998 reform to French institutional arrangements responsible for accounting standardisation.

The French Systen fior Accountîng Standardlsation : the 1996-1998 refom The paper coTtcerns relationships betwem the history of Frmch accounting standardisation and conternporary Frmch econornic and social bistory. Four periods are singbd out. The frst, 1946-1957, sees the elnergence of the French approach to accounting standardisation. The second, 1958-1973, is marhed by the strmgthening of this approach for state purposes of tax control and adrninisnation. Tlte third" 1974- 1983, represents the apogee of the French approach, domætically and at a pan-European buel. Thefourth, 1984 to theltresent, sees international accounting standardisation As a source of tension and pressure for adaptation of the French approach. It is shoutn that each ofthese periods conesponds to a certain confguration of relationships betwem the state, accounting profession and enterprise sec-tor. The present analysis prouides the basis for interpraing the I 996 I 995 reform to Frmch institutional anangernents responsib le for accounting standardisation.

The study consists of a critical reflexion on research in auditing. The author examines two currents of research and concludes that they do not account for the complexity of auditing. The author proposes the abandonment of the objective and formal perspectives in order to better understand of this social mechanism.

The human dimension of management control: the anglo-saxon research on behavioural aspects of budgetingA structured research programme exists in anglo-saxon countries on behavioural and organizational aspects of management control systems which has produced a very rich and prolific literature since the beginning of the 1950s. This article proposes a survey of publications on behavioural dimensions of budgeting, emphasizing their limits, in order to give rise to new research interests.

Inefficiency of managerial control devices: the role of accounting information in corporate governanceThe efficiency of managerial control schemes is challenged by the way top managers behave. Through control of information or by means of deterrent strategies, they strive to protect themselves from the constraint of shareholder value creation. The part played by the accounting information (financial accounting) in corporate governance is studied through the examination of accounting manipulations and the organization of audit.

Accounting representation of intangiblesThis research focuses on the representation of intangibles with particular emphasis on the process of creation and use of accounting numbers by companies and standard setters. The article considers a possible trade off between diverging conceptions for intangibles recognition, using a constructivist perspective, and describes the perception of the two actors. The observations of accounting practitionners whose function involves making decisions about company views to the « Conseil national de la comptabilité » and of a number of national accounting standard setting bodies answers to the Exposure Draft 50 of the « International Accounting Standards Board » are reported. Special reference is made to the issues of relevance and reliability as two major properties of accounting information. Finally, the research shows that congruence expressed by the actors on the subject of intangible recognition proceeds from consistent theorical or consensual consideration in an institutional context.

This paper utilizes contemporary theories in oral history to examine the experiences of an early African American CPAs. Oral history provides means to examine how racism affected the lives of Afro-Americans who desired to become CPAs during a period when white CPAs would not hire African Americans. The paper includes extensive excepts from an interview with Theodora Rutherford, thereby revealing an aspect of accounting history that has been largely ignored in the literature.