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The development of professional associations: the experience of French accountants from the 1880s to the 1940s

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  • Claude Bocqueraz

Abstract

This study examines the early development of professional accounting bodies in France from the late nineteenth century, focusing particularly on the Societe Academique de Comptabilite and the Compagnie des Experts-Comptables de Paris. The study reveals differences between the French experience and that of other countries, especially the United Kingdom, but nevertheless presents evidence to show that there is a much longer tradition of having an accounting profession in France than is suggested by the date of formation of the two professional bodies (the Ordre des Experts-Comptables and the Compagnie Nationale des Commissaires aux Comptes) which represent the profession today.

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  • Claude Bocqueraz, 2001. "The development of professional associations: the experience of French accountants from the 1880s to the 1940s," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 7-27.
    • Handle: RePEc:taf:acbsfi:v:11:y:2001:i:1:p:7-27
    DOI: 10.1080/09585200010015004
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    References listed on IDEAS

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    1. Armstrong, Peter, 1987. "The rise of accounting controls in British capitalist enterprises," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 415-436, August.
    2. Matthews, Derek & Anderson, Malcolm & Edwards, John Richard, 1998. "The Priesthood of Industry: The Rise of the Professional Accountant in British Management," OUP Catalogue, Oxford University Press, number 9780198289609.
    3. Bryer, R. A., 1993. "The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism?," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 649-690.
    4. Alain Mikol, 1993. "The evolution of auditing and the independent auditor in France," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 1-16.
    5. Armstrong, Peter, 1985. "Changing management control strategies: The role of competition between accountancy and other organisational professions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 129-148, April.
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    Cited by:

    1. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
    2. I. De Beelde & N. Gonthier-Besacier & A. Mikol, 2006. "The Introduction Of The Anglo-American Audit Firms In France," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/392, Ghent University, Faculty of Economics and Business Administration.

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