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.