Vingt ans de recherche comptable française : continuité et renouveau

If some of the french accounting studies of the past twenty years are really new, others are in the continuity of the past. Are new in France the studies in positive accounting theory and the historical and sociological studies. But the studies in accounting theory and on standardization have roots in the past. New or in continuity with the past research, we observe that all these studies used a more rigorous methodology than in the past.