Management And Accounting Web

French Accounting and Management Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

International Main Page

Accounting, Organizations and Society. 1978. Towards a bibliography of the French social accounting literature. Accounting, Organizations and Society 3(2): 175-181.

Aptel, O., M. Pomberg and H. Pourjalali. 2009. Improving activities of logistics departments in hospitals: A comparison of French and U.S. hospitals. Journal of Applied Management Accounting Research (Summer): 1-20.

Ashta, A. 2021. The effect of Covid-19 on financial inclusion strategy in rural France. Cost Management (September/October): 36-44.

Baily, H. H. 1929. Some observations on accounting in France and Germany. The Accounting Review (March): 38-43.

Bedard, J., N. Gonthier-Besacier and A. Schatt. 2019. Consequences of expanded audit reports: Evidence from justifications of assessments in France. Auditing: A Journal of Practice & Theory 38(3): 23-45.

Bennouri, M., M. Nekhili and P. Touron. 2015. Does auditor reputation "discourage" related-party transactions? The French case. Auditing: A Journal of Practice & Theory 34(4): 1-32.

Berland, N. and E. Chiapello. 2009. Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s. Accounting, Organizations and Society 34(1): 28-57.

Bescos, P. and C. Mendoza. 1995. ABC in France. Management Accounting (April): 33-35, 38-41.

Blanchard, R. 1928. The utilization of water power in France. Harvard Business Review (January): 176-187.

Bonnier, C., F. Demerens, C. Hossfeld and A. Le Manh. 2013. A French experience of an IFRS transition. Issues in Accounting Education (May): 221-234.

Bourguignon, A., V. Malleret and H. Norreklit. 2004. The American balanced scorecard versus the French tableau de bord: The ideological dimension. Management Accounting Research (June): 107-134.

Camfferman, K. 1997. The French plan comptable, explanation and translation. Accounting Horizons (December): 112-116.

Cormier, D., S. Demaria, P. Lapointe-Antunes and R. Teller. 2009. First-time adoption of IFRS, managerial incentives, and value-relevance: Some French evidence. Journal of International Accounting Research 8(2): 1-22.

Crozier, M. and J. Thoenig. 1976. The regulation of complex organized systems. Administrative Science Quarterly 21(4): 547-570. (Analysis of the French government).

De La Bruslerie, H. and H. Gabteni. 2014. Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 367-380.

De Rosnay, J. 1979. The Macroscope: A New World Scientific System. Translated from French by Robert Edwards. Harper & Row.

Ding, Y. 2002. International differences in disclosure adequacy: Empirical evidence from annual reports of French and Chinese listed firms. Advances in International Accounting 15: 155-179.

Ding, Y., G. M. Entwistle and H. Stolowy. 2007. Identifying and coping with balance sheet differences: A comparative analysis of U.S., Chinese, and French oil and gas firms using the "statement of financial structure". Issues in Accounting Education (November): 591-606.

Ding, Y., H. Stolowy and M. Tenenhaus. 2003. 'Shopping around' for accounting practices: The financial statement presentation of French groups. Abacus 39(1): 42-65.

Ehrmann, H. W. 1961. French bureaucracy and organized interests. Administrative Science Quarterly 5(4): 534-555.

Elad, C. 2000. Integrated accounting a la francaise: The perspective of the Systeme Croise. Management Accounting Research (September): 307-326. (Elad describes the conflict between managerial accounting and financial accounting in France).

Epstein, M. J. and J. Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action. Management Accounting (August): 28-36. (Summary).

Fayol, H. 1930. Industrial and General Administration. Translated from French by J. A. Coubrough. Pitman.

Fortin, A. 1991. The 1947 French accounting plan: Origins and influences on subsequent practice. The Accounting Historians Journal 18(2): 1-25.

Francis, J. R., C. Richard and A. Vanstraelen. 2009. Assessing France's joint audit requirement: Are two heads better than one? Auditing: A Journal of Practice & Theory 28(2): 35-63.

Gibassier, D. 2018. Corporate water accounting, where do we stand? The international water accounting field and French organizations. Advances in Environmental Accounting & Management: Sustainability Accounting: Education, Regulation, Reporting and Stakeholders. (7): 31-35.

Glautier, M. W. E. 1976. La compatabilite des ressources humaines; Edmond Marques. (Editions Hommes et Techniques, Suresnes, France, 1974, pp. 136). Accounting, Organizations and Society 1(2 & 3): 284.

Hatfield, H. R. 1966. Some variations in accounting practice in England, France, Germany and the United States. Journal of Accounting Research (Autumn): 169-182.

Holzer, H. P. and H. Schonfeld. 1963. The French approach to the post-war price level problem. The Accounting Review (April): 382-388.

Holzer, H. P. and W. Rogers. 1990. The origins and development of French costing systems (as reflected in published literature). The Accounting Historians Journal 17(2): 57-71.

Howard, S. E. 1932. Business partnerships in France before 1807. The Accounting Review (December): 242-257.

Howard, S. E. 1932. Public rules for private accounting in France, 1673 and 1807. The Accounting Review (June): 91-102.

Howard, S. E. 1934. The private business corporation under modern French law. The Accounting Review (June): 105-113.

Jolivet, V. 1964. The current French approach to inventory price level problems. The Accounting Review (July): 689-692.

Kaltenbach, J. 1954. A French application of budgeting. N.A.C.A. Bulletin (April): 963-976.

Kang, T. 2012. Discussion of The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany. Journal of International Accounting Research 11(1): 185-190.

Kramer, L. 2010. How French innovators are putting the "social" back in social networking. Harvard Business Review (October): 121-124.

Labelle, R. and M. Saboly. 2008. Forensic accounting in France: Emergence and development. Journal of Forensic Accounting 9(1): 83-94.

Lau, C. M. and B. Oger. 2012. Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 323-332.

Lebas, M. 1994. Managerial accounting in France: Overview of past tradition and current practice. European Accounting Review 3(3): 471-487.

Liao, Q., T. Sellhorn and H. A. Skaife. 2012. The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany. Journal of International Accounting Research 11(1): 155-184.

Lorino, P., D. Mourey and B. Schmidt. 2017. Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector. Accounting, Organizations and Society (58): 32-49.

Martin, G. 1927. The industrial reconstruction of France since the war. Harvard Business Review (April): 257-268.

McClain, G. and D. Seifert. 2018. The impact of moral identity and societal culture on whistle-blowing: A comparison between the United States and France. Journal of Forensic & Investigative Accounting 10(3): 357-373.

Miller, P. 1986. Accounting for progress - National accounting and planning in France: A review essay. Accounting, Organizations and Society 11(1): 83-104.

Neumann, B. R. and E. Cauvin. 2007. French cost accounting methods: ABC and other structural similarities. Cost Management (May/June): 35-41.

Oats, L. and P. Sadler. 2004. Political suppression or revenue raising? Taxing newspapers during the French revolutionary war. The Accounting Historians Journal 31(1): 93-128.

Posthumus, N. W. 1926. The French cotton industry after the war. Harvard Business Review (January): 179-186.

Ramirez, C. 2001. Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939). Accounting, Organizations and Society 26(4-5): 391-418.

Richard, J. 2014. Book review: French Accounting History: New Contributions by Yves Levant, Olivier De Las Villarmois. The Accounting Review (November): 2334-2337.

Rahmouni, A. F. A. and K. Charaf. 2012. Success of ABC projects in French companies: The influence of organizational and technical factors. Cost Management (November/December): 12-23.

Senn, J. 2018. 'Comply or explain' if you do not disclose environmental accounting information: Does new French regulation work? Advances in Environmental Accounting & Management: Sustainability Accounting: Education, Regulation, Reporting and Stakeholders. (7): 113-133.

Siegfried, A. 1927. French industry and mass production. Harvard Business Review (October): 1-10.

Standish, P. 2003. Evaluating national capacity for direct participation in international accounting harmonization: France as a test case. Abacus 39(2): 186-210.

Stefani, J., I. Eemeure and D. Hagimont. (eds). 2004. Distributed Applications and Interoperable Systems: 4th IFIP WG6.1 International Conference, DAIS 2003, Paris, France, November 17-21, 2003, Proceedings (Lecture Notes in Computer Science). Springer.

Walton, P. 1992. Harmonization of accounting in France and Britain: Some evidence. Abacus 28(2): 186-199.

Wasserman, M. J. 1931. Accounting practice in France during the period of monetary inflation (1919-1927). The Accounting Review (March): 1-32.

Wasserman, M. J. 1931. The regulation of public accounting in France. The Accounting Review (December): 249-260.

Wasserman, M. J. 1932. Accounting instruction in France. The Accounting Review (December): 268-272.

Wasserman, M. J. 1934. French enterprise under inflation: A balance sheet analysis. The Accounting Review (June): 130-139.