The usefulness of an accounting chart has never been well understood in the Anglophone world, but a United Nations report that has just been published advocates the idea of creating a chart that would be coherent with international accounting standards (IAS). An initial proposition was discussed this summer at the annual congress of ISAR. A working party is currently being constituted with the aim of preparing a more detailed version.
WALTON, P. (2001). Plan comptable ? Yes, Please. Revue Française de Comptabilité, pp. 30-31.