International congresses of accountants in the twentieth century: a French perspective

Yannick Lemarchand, Marc Nikitin () and Henri Zimnovitch

Accounting, Business and Financial History, 2008, vol. 18, issue 2, pages 97-120

Abstract: Approximately 40 international congresses of accountants took place between 1889 and 2002. Before World War II, accountants were divided between two international networks: a group of Latin countries and a group led by the USA. Only the latter continued their activity after World War II. From that time onwards, there are two distinct periods: the period 1952-1977 saw 'the rise' of the profession to an international level; after 1977, the transformation of networks into permanent organisations (the International Accounting Standards Committee and the International Federation of Accountants) initiated 'the fall' of international congresses of accountants, which progressively became mere 'accounting fairs'. The research method used in this paper involves a critical analysis of congress proceedings, professional journals and interviews.

Keywords: international congresses of accountants; twentieth century; France; history (search for similar items in EconPapers)
Date: 2008

Downloads: (external link)
http://www.informaworld.com/openurl?genre=article& ... 40C6AD35DC6213A474B5 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:taf:acbsfi:v:18:y:2008:i:2:p:97-120

Ordering information: This journal article can be ordered from
http://www.tandf.co.uk/journals/subscription.html

Access Statistics for this article

Accounting, Business and Financial History is edited by J R Edwards and Trevor Boyns

More articles in Accounting, Business and Financial History from Taylor and Francis Journals
Series data maintained by Christopher F. Baum ().