Hoarau, Christian - In: Accounting in Europe 6 (2009) 2, pp. 127-148
This paper analyses the 2007 reform of the Conseil National de la Comptabilité (and the creation of the Autorité des Normes Comptables -- ANC) from the perspective of the social and historical context since its birth, and studies the political context and its limits. It shows that the original...
