De la diversité des pratiques comptables à l'objet de la comptabilité : le cas de l'air liquide (1902-1939)

Fabre, Karine

doi:10.3917/eh.057.0096

Entreprises Et Histoire

2010

DOI: 10.3917/eh.057.0096

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De la diversité des pratiques comptables à l'objet de la comptabilité : le cas de l'air liquide (1902-1939)

Karine Fabre¹

Abstract: De la diversité des pratiques comptables à l'objet de la comptabilité :

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2021

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“…In France, companies rarely sought funding from financial markets (Hautcoeur, 1994; MacLean, 1999; Richard, 2012). The role of internal financing was considerable when it came to long-term finance strategies (Barjot, 1999; Fabre, 2009; Fabre et al, 2015; Lemarchand, 1993). The relative mistrust in France of the market can be partially explained by acute failures in the financial system having left their mark (Murphy, 2005).…”

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Accounting and internal mechanisms of corporate governance during the inter-war-period in France

Bensadon

2021

Accounting History

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This article focuses on the role of accounting in governance arrangements. The French context is marked by the inexistence of external governance mechanisms and by the total lack of effectiveness of independent auditing. Therefore, the objective of this article is to shed light on the internal governance mechanisms implemented by the leading French aluminium producer during the inter-war period and the role played by accounting in this implementation. On the basis of the archives of the Compagnie Alais, Froges et Camargue (AFC) between 1921 and 1939, it appears that in a context marked by very strong external growth, management strengthened financial reporting systems and internal control procedures. In addition, the directors used the financial statements as early as 1923 to determine the financial effort of the AFC group and to measure the flows intended to finance the group’s material and financial investments. Accounting is unquestionably at the heart of AFC’s internal governance mechanisms.

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confidence: 99%

Accounting and internal mechanisms of corporate governance during the inter-war-period in France

Bensadon

2021

Accounting History

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De la diversité des pratiques comptables à l'objet de la comptabilité : le cas de l'air liquide (1902-1939)

Abstract: De la diversité des pratiques comptables à l'objet de la comptabilité :

Cited by 1 publication

References 0 publications

Accounting and internal mechanisms of corporate governance during the inter-war-period in France

Accounting and internal mechanisms of corporate governance during the inter-war-period in France

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