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L'évolution d'une profession comptable globale: Une étude comparative historique en quelques pays européens

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  • C. Richard Baker

    (School of Business - Adelphi University, Pôle de Recherche - Rouen Business School - Rouen Business School)

Abstract

While it is now evident that a global accounting profession has evolved in response to the growth of global capitalism, an historical survey of the evolution of the accounting profession suggests that the evolution of the accounting profession has not been smooth or constant, and that the State has played a significant role in this evolution. The legal requirement for external audits of company financial statements, which found its inception in the mid-19th century, provided an opportunity for the growth of a global accounting profession, but economic competition among nation states and frequent military conflict during the 19th and 20th centuries inhibited the creation of a truly global profession. Moreover, the ways in which the profession emerged and evolved through time have differed in different countries, and it is only during recent periods that there have been significant efforts to harmonize the regulatory structures for the profession in different countries. A comparative historical survey of the evolution of the accounting profession in several major countries constitutes the primary focus of this paper.

Suggested Citation

  • C. Richard Baker, 2012. "L'évolution d'une profession comptable globale: Une étude comparative historique en quelques pays européens," Post-Print hal-00690939, HAL.
    • Handle: RePEc:hal:journl:hal-00690939
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690939
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    References listed on IDEAS

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    Keywords

    history of auditing; accounting profession; United Kingdom; Germany; histoire de l'audit; profession comptable; France; Royaume Unis; Allemagne;
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