L'institutionnalisation de la recherche comptable et de l'Association Francophone de Comptabilité : un processus fragile
Dominique Bessire
, , Marc Nikitin
2015, Comptabilité, Contrôle, Audit, 21(2), pp.97-127
AFC
communauté scientifique
histoire
institutionalisation
sciences sociales
théorie néo-institutionnelle
Abstract
To shed light on the process of institutionalisation in accounting research and the French Accounting Association (AFC) in France, this paper presents the history of the French Accounting Association. We seek to understand how the embryo of a scientific community gradually formed, how the community has grown and become structured, but also what threats it faces today, as recognition from the entire scientific community in social sciences is still far from firmly established. We do so by reference to certain parts of neo-institutional theory. The method used is a critical analysis of available sources: testimonies of former leaders, proceedings of past congresses, AFC newsletters and various archives.