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Une Breve Histoire Des Diplomes D'Expertise Comptable Francais (1927-1997)

Author

Listed:
  • Jean-Guy Degos

    (IRGO - Institut de Recherche en Gestion des Organisations - Université Montesquieu - Bordeaux 4 - Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

Nous avons eu en France quatre types successifs de diplômes d'expert-comptable, en 1927, en 1945, en 1963 et en 1981. Chaque fois, ces diplômes ont eu beaucoup de mal à s'imposer et leur légitimité a été remise en question et contestée pour cause d'ambiguïté, d'iniquité ou pour cause de dualité. Cette étude en dit un peu plus sur la chronologie mouvementée de ces examens.

Suggested Citation

  • Jean-Guy Degos, 2002. "Une Breve Histoire Des Diplomes D'Expertise Comptable Francais (1927-1997)," Post-Print halshs-00584460, HAL.
    • Handle: RePEc:hal:journl:halshs-00584460
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584460
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