Abstract
The objective of this article is to show how slow and imperfect the international accounting harmonization and standardization process is, based on the example of France but also some other European countries. One of the explanations is that accounting is a mirror of a society. Therefore, international harmonization and standardization is a response to social needs, a compromise among different interests, not only a technical process.
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Burlaud, A. International accounting: a French perspective. Int J Asian Manag 1, 0051–0059 (2001). https://doi.org/10.1007/s10276-001-8010-0
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DOI: https://doi.org/10.1007/s10276-001-8010-0