Association francophone de comptabilité

The Association francophone de comptabilité (AFC) is a French learned society that brings together academics and researchers in accounting, management control and audit. Founded on 17 May 1979 as the Association française de comptabilité, it adopted its current name in 2002 to reflect its francophone scope. The association is based in France and operates across the French-speaking world, with activities extending to sub-Saharan Africa, the Maghreb and Canada. AFC's mission is to develop and disseminate knowledge in accounting, management control and audit; to build national and international exchange networks among those involved in higher education and scientific research; and to foster links between practitioners and academics. It pursues these goals through an annual congress, two peer-reviewed journals, a range of academic prizes, research grants and a doctoral scholarship funded by the Conseil supérieur de l'ordre des experts-comptables. The association's flagship event is its annual congress, held since 1980. The 47th congress is scheduled for 19–21 May 2026 in Nancy, organised by the CEREFIGE (Centre Européen de Recherche en Economie Financière et Gestion des Entreprises, Université de Lorraine). AFC publishes two journals: Comptabilité contrôle audit / Accounting control Audit (CCA/AAC), ranked 'rang 2' by the FNEGE, and Audit comptabilité contrôle : recherches appliquées (ACCRA), ranked 'rang 4'. It awards several annual prizes, including a thesis prize, a best-article prize for each journal, a best-communication prize at the congress and a best-reviewer prize. Since 2020 it has created working groups on specific themes, and since 2022 it has organised multi-polar writing workshops held simultaneously in sub-Saharan Africa, the Maghreb, France and Canada. Membership has grown steadily: the association counted 337 academics in 2018, 471 in 2020, 567 in 2022 and 627 in 2024. Its governance is led by a bureau comprising a president, a vice-president (who automatically becomes president at the end of the term), a secretary-general and a treasurer. Board members are elected at the general assembly for a three-year term, renewable once. Past presidents include Edmond Marquès, Bernard Colasse, Jean-Louis Malo, Yves Dupuy, Jean-Claude Scheid, Serge Evraert, Robert Teller, Alain Burlaud, Christian Hoarau, Michel Gervais, Robert Descargues, Marc Nikitin, Hervé Stolowy, Nicolas Berland, Christine Pochet, Isabelle Martinez, Thomas Jeanjean, Cédric Lesage, François Meyssonnier and Chrystelle Richard. Élisabeth Walliser has served as president since 2024.

The Association francophone de comptabilité was founded on 17 May 1979 as the Association française de comptabilité. Its creation reflected the emergence of accounting as an academic discipline in France and the need for a dedicated community of scholars in accounting, management control and audit. The association held its first annual congress in 1980, establishing a tradition that continues today. In its early years, the association was led by figures such as Edmond Marquès (president 1980–1983), Bernard Colasse (1983–1985) and Jean-Louis Malo (1985–1988). The 1980s and 1990s saw the consolidation of the field, with the association providing a forum for debate and a platform for publication. In 1999, Claude Cossu and Edmond Marques published a retrospective, 'Vingt ans d'AFC', in the association's journal. A significant change came in 2002, when the association adopted its current name, Association francophone de comptabilité, to reflect its broader francophone membership and ambitions beyond France. The acronym AFC was retained. The early 2000s also saw the association strengthen its international links, as evidenced by the participation of international scholars and the publication of a report on the XIIth Congress in the European Accounting Review in 2006. AFC's scholarly output is anchored in two peer-reviewed journals: Comptabilité contrôle audit / Accounting control Audit (CCA/AAC), created by the association, and Audit comptabilité contrôle : recherches appliquées (ACCRA). Both are ranked by the FNEGE, with CCA at 'rang 2' and ACCRA at 'rang 4'. The association also awards several annual prizes, including a thesis prize, best article prizes for each journal, a best communication prize at the annual congress and a best reviewer prize. It provides research grants and a doctoral scholarship funded by the Conseil supérieur de l'ordre des experts-comptables. In 2009, Dominique Bessire, Yves Levant and Marc Nikitin presented a paper at the 30th congress in Strasbourg on the emergence and structuring of a scientific community, focusing on the AFC's first 30 years. A follow-up article on the institutionalisation of accounting research and the AFC in France was published in 2015. Membership has grown significantly in recent years: from 337 academics in 2018 to 471 in 2020, 567 in 2022 and 627 in 2024. Since 2020, the association has created working groups on specific themes. Since 2022, it has organised multi-polar writing workshops held simultaneously in sub-Saharan Africa, the Maghreb, France and Canada, further extending its francophone reach. The association's governance is structured around a bureau consisting of a president, a vice-president (who automatically becomes president at the end of the term), a secretary-general and a treasurer. Board members are elected at the general assembly for a three-year term, renewable once. The presidency has been held by many prominent accounting academics, including Christian Hoarau (1999–2001), Alain Burlaud (1997–1999), Hervé Stolowy (2007–2009), Nicolas Berland (2009–2011), Christine Pochet (2011–2013), Isabelle Martinez (2013–2015), Thomas Jeanjean (2015–2017), Cédric Lesage (2017–2019), François Meyssonnier (2019–2021), Chrystelle Richard (2021–2024) and Élisabeth Walliser (since 2024). The annual congress remains the association's flagship event. The 47th congress is scheduled for 19–21 May 2026 in Nancy, organised by the CEREFIGE (Centre Européen de Recherche en Economie Financière et Gestion des Entreprises, Université de Lorraine). The association continues to publish books and resources for its members, with recent titles covering public accounting, international accounting, financial statements and IFRS.

• 2026

  47th annual congress in Nancy (19–21 May 2026)

• 2024

  627 academics members; Élisabeth Walliser becomes president

• 2022

  567 academics members; multi-polar writing workshops launched

• 2020

  471 academics members; working groups created

• 2018

  337 academics members

• 2002

  Renamed Association francophone de comptabilité

• 1980

  First annual congress held

• 1979

  Founded as Association française de comptabilité

A learned society for francophone accounting academics, bridging research and practice through congresses, journals and prizes.

• Comptabilité contrôle audit / Accounting control Audit (CCA/AAC)

  Peer-reviewed journal created by the association, ranked 'rang 2' by FNEGE.

• Audit comptabilité contrôle : recherches appliquées (ACCRA)

  Peer-reviewed journal created by the association, ranked 'rang 4' by FNEGE.

• Annual congress

  Held annually since 1980 around a topical theme in accounting, management control or audit.

• Thesis prize

  Annual prize for best doctoral thesis.

• Best article prizes

  For best article published in ACCRA and CCA.

• Best communication prize

  For best communication at the annual congress.

• Best reviewer prize

  Annual prize for best reviewer.

• Research grants

  Grants awarded by the association.

• Doctoral scholarship

  Funded by the Conseil supérieur de l'ordre des experts-comptables.

1. 1AFC official websiteafc-cca.com
2. 2Wikidata: Association francophone de comptabilitéwikidata.org
3. 3Wikipédia: Association francophone de comptabilitéfr.wikipedia.org