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2016 | OriginalPaper | Buchkapitel

Interview of Jacques Richard: The Accounting Geographer

verfasst von : Didier Bensadon, Nicolas Praquin

Erschienen in: IFRS in a Global World

Verlag: Springer International Publishing

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Abstract

This interview of Prof. Jacques Richard gave us the opportunity to better understand who is Jacques and what was his career. Beyond his own career, this interview is also a mean to understand the evolution of the academic field in the last four decades. After he presented his academic background, Jacques addresses his thoughts about different fields: the different experiences of his teaching and the several tracks of his research, the international dimension of accounting, the social utility and participation of the researcher in the public debate, the formatted accounting research.

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Nächstes Kapitel Accounting and Economic Systems: A Tribute to the Work of Jacques Richard

French accountancy is based on a chart of accounts, with identical root numbers for all French companies. Even today, these numbers must be learnt by heart.

A former pupil at Ecole Polytechnique (a prestigious French engineering school) with a PhD in Law, André Dalsace wrote numerous books on accounting in the inter- and post-war years.

Diplôme d’Etudes Supérieures (a 2-year post-graduate course).

At that time, it was compulsory to write two theses. The first, at the end of the fifth year at university lasted 1 or 2 years. It was followed by a ‘State’ thesis, which took several years (up to 10 in certain subjects). These PhDs were replaced by a single PhD in 1984.

For a long time accounting was rejected by French universities. Parallel schools, often linked to practical education with combined work experience, had therefore been established. Lessons were very technical and not very conceptual. The schools were less sought after socially; but they nevertheless allowed students from the less well-off classes to continue their higher education.

These ‘grandes écoles’ are engineering or business graduate schools requiring 2 years of preparatory classes before taking the entrance examination.

This happened after the Algerian war (1954–1962). In spite of the war, independent Algeria soon asked France for cooperation which was formalized by an agreement on technical cooperation in 1966. Military service could take the form of working within this cooperation.

The internship regulations provided the opportunity to spend 1 of the 3 years in a company.

Companies with at least 50 employees have to set up a works council made up of staff representatives and chaired by the employer. It deals with economic issues as well as social and cultural matters and is funded by the employer, who also pays for a Chartered Accountant to explain the accounts. The Accountant is appointed freely by the works council, not by the employer. For the most part, these committees are managed by elected officials who belong to the major trades-union organizations, principally the CGT, CFDT, CFTC and FO. Each union has its own firm of Chartered Accountants.

The Confédération générale du travail (CGT) is a French employees union created on September 23, 1895 in Limoges. It is seen as one of the main trades-union organizations in works council elections and among staff representatives. For a long time it was linked to the French communist party.

Here the concept of added value and how it is divided between the employees and the shareholders plays a major role, which is not usually the case in traditional financial analysis, particularly in the US.

In the French higher education system between 1960 and 1984, assistant lecturers (maîtres-assistants) were university teachers at undergraduate level, usually while preparing a state PhD.

The current title of the tenth edition of this book is Comptabilité financière: IFRS versus normes françaises (Richard, Bensadon, Collette). This beginners’ book, first published in 1982, took on a conceptual and historical approach circa 1990.

In French: Maîtrise de Sciences et Techniques Comptables (MSTCF), actually called Master de Comptabilité-Contrôle-Audit (CCA).

Henri Bouquin taught management sciences at Paris-Dauphine from 2003 to 2012. He specialized in management control.

André Cibert taught accounting and wrote a number of books after the Second World War.

Some authors have estimated that it is because of the Chart of Accounts that France had very little accountancy thinking in 1980: this was evidently false. The problem is the lack of university professors teaching accounting, not the fact that they have a Chart of Accounts.

After the Second World War, Germany was divided into two blocks, West and East Germany. They were reunited in 1990 after the fall of the Berlin wall in 1989.

This is the famous German controversy between traditional lawyers who, like Ring, want a liquidation (static) conception of the company and its accounts and those who, like Schmalenbach, prefer a dynamic conception based on the going concern principle.

Bernard Colasse taught management sciences at Université Paris-Dauphine until 2011, specializing in financial accounting.

Philippe Herzog is a former student of the Ecole polytechnique and taught economics in several French universities from 1973 to 2003.

Marc Chervel is a former student of the Ecole polytechnique, specializing in development economics. He proposed an alternative project management method to that of the World Bank.

This classification has never been published.

See “Les trois stades du capitalisme comptable français”. In Capron (ed). Les normes comptables internationales instruments du capitalisme financier (2005); see also “The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting”. CPA, 16, p. 825–50. This French and German vision was extended in 2014 with “The dangerous dynamics of capitalism: from Static to IFRS accounting”, Critical Perspectives on Accounting.

“Pour une révolution comptable environnementale”, Le Monde de l’économie, 5/2/2008, p. 6. “Taxes contre quotas: le débat environnemental est tronqué” in Le Monde, 22/3/2011.

Costanza R et al. (1997) “The value of the world’s ecosystem services and natural capital”. Nature, 387, p. 253–259.

Joël de Rosnay is a French scientist, prospectivist, lecturer and author with a PhD in science. An organic chemist, he specializes in the origins of the living world. He is particularly interested in advanced technologies and applications of the theory of systems (systemics).

The French Management Society (SFM) aims to create a space for discussion and reflection for management teachers and researchers to help shape management sciences, both for production and dissemination of knowledge.

Armand Hatchuel teaches at the Ecole des Mines Paris-Tech and heads the Chair of Theory and Methods of Innovative Design.

A system of governance instituted in Germany after 1945 that includes on the Supervisory Board (which decides on strategies) both employees and shareholders (in equal measure in the most advanced models).

Titel: Interview of Jacques Richard: The Accounting Geographer
verfasst von: Didier Bensadon
Nicolas Praquin
Verlag: Springer International Publishing
Buch: IFRS in a Global World
Print ISBN: 978-3-319-28223-7

Electronic ISBN: 978-3-319-28225-1

Copyright-Jahr: 2016
DOI: https://doi.org/10.1007/978-3-319-28225-1_1