This paper explores the challenges raised by a 2007 reform by the French government concerning the management and valuation of the State’s intangible assets. It conceptualizes intangible assetization as a socio-technical process of turning things into intangible assets through discursive and...

The development of the public accountancy profession in the last 200 years has increased the demand for the labor of professional accountants and enhanced the role and status of the professional public account. This increase in both the demand for the labor of professional accountants and for...