Bernard Paris
Jean Fransois des Robert
Bernard Paris
Jean Fransois des Robert
For many experts, the very idea of a national accounting language invites controversy. On the one hand, its value arises from its contribution to more effective communication within the financial community; on the other hand, standardisation might bring rigidity and formalism in an ever-changing economy.
This article deals with the economic concepts underlying the French chart of accounts and its use by the Bank of France...