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Impact Des Facteurs Culturels Sur Les Premices Du Controle Des Comptes En France Et Chez Ses Voisins Europeens (1850 – 1929)

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  • Christine Fournès

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage)

Abstract

This paper presents the beginning of auditing in trading companies in France and its European neighbours. The second half of the XIXth distinguishes by laws on trading companies which initiate, foresee or reinforce the review of financial statements and by the developpement of associations of accounting professionals, important signal of movement towards a real professionnal project. Many factors can explain the implementation, effects and consequences of financial statements auditing, such as social, economical, political or historical factors. This paper stresses on the impact of cultural factors on the beginning of auditing in France, Great Britain, Germany and Belgium, with the help of Hofstede's and Gray's researches. It is a matter of relating accounting value dimensions to societal cultural values in order to understand the different evolutions and practises during the beginning of auditing in France and in its main European neighbours.

Suggested Citation

  • Christine Fournès, 2009. "Impact Des Facteurs Culturels Sur Les Premices Du Controle Des Comptes En France Et Chez Ses Voisins Europeens (1850 – 1929)," Post-Print halshs-00458906, HAL.
    • Handle: RePEc:hal:journl:halshs-00458906
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00458906
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