The influence of the evolution of corporate financing methods on the French accounting model between 1890 and 1939.

Summary The objective of this thesis is to highlight the influence of financing methods on accounting practices between 1890 and 1939 in France. This period was chosen because of the absence of accounting standardization, offering the greatest freedom of action to industrialists in their accounting practices. In addition, these years were characterized by potential access to various means of external financing. Two case studies were conducted based on the annual reports of the General Meetings of Schneider and L'Air Liquide. The first is characterized by a significant recourse to self-financing. This financing structure is favored by the application of a static accounting model, unchanged between 1890 and 1939. On the other hand, L'Air Liquide is characterized by recurrent recourse to capital increases to finance its growth. The accounting practices of this company are therefore part of a dynamic conception of accounting. Through these case studies, the thesis shows the existence of a close relationship between financing methods and accounting practices. The explanation of this influence requires, however, the consideration of factors such as the shareholder structure, the sector of activity, or the profile of the managers.