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Conflits de territoire dans la profession d'expert-comptable

Author

Listed:
  • Anne Moysan-Louazel

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Anne Dietrich

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

This article attempts to underline the instability of the professionalization processes within two segments of the accountancy profession. These segments are facing with the necessity of redefining their professional field in a context of changing markets and products but also of reform of the profession which relaunches conflicts of territories and of legitimacy. It is based on the compared analysis of two case studies, the one in an office of chartered accountancy, the other one in an association of management and accounting services. It accounts for their strategies for protecting or conquering territories, it underlines their limits and their unpredictable character facing the actors' games which result from them.

Suggested Citation

  • Anne Moysan-Louazel & Anne Dietrich, 2012. "Conflits de territoire dans la profession d'expert-comptable," Post-Print halshs-00703605, HAL.
    • Handle: RePEc:hal:journl:halshs-00703605
    DOI: 10.3917/rfse.009.0227
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    Cited by:

    1. Pascal Mantel, 2018. "Territoires professionnels en tension : De la recomposition d’un monopole par l’Ordre des Experts-Comptables français," Post-Print hal-01907942, HAL.
    2. Caroline Tahar & Laetitia Monnier-Senicourt, 2015. "Self-service accounting: Mass retailing recipes for chartered accountants [Le libre-service de l’expertise comptable : Recettes de la grande distribution pour experts comptables]," Post-Print hal-01188879, HAL.

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