ABSTRACT
Accounting, as it is now recognized by a large part of the community of accountants, is a sociopolitical technique highly dependent on the economic and social systems. France, in this regard, has always belonged to the capitalist economic system since the latter has appeared but has been governed by diverse political regimes and has also used different types of capitalist accounting adapted to its economic and social stages. So in order to know and value the contribution of French accountants to the development of capitalist financial accounting doctrine, we need first to have a theory of the development of capitalist systems, second a typology of political regimes, and third a classification of the capitalist financial accounting systems.
