EconPapers    
Economics at your fingertips  
 

Les années sombres de l'Ordre national des experts-comptables: quelques textes oubliés

Jean-Guy Degos
Additional contact information
Jean-Guy Degos: Université Montesquieu – Bordeaux IV

Economic History from EconWPA

Abstract: It is difficult, even in 2005, to write the peaceful history of the French Institute of Chartered Accountants. Almost everywhere, it is written that it was founded in 1945. It would be more accurate to say that it was re-constituted in 1945. It was actually created in 1942 and its origins are still regarded with shame by some people. It is the dissension between the professionals, during the years 1925-1939 which gave birth to it in the Second World War. There would have been occasions to found it earlier (in 1867, or 1917, or even 1921). This paper does not aim to start again a painful polemic. It wants only to show how the Institute was organized and how it functioned during 3 years, 3 short but fundamental years, which left indelible traces that some sought at all costs to erase.

Keywords: Corporatism; Education; Chartered Accountant; Formation; Professional Institute; Accounting Profession. (search for similar items in EconPapers)
JEL-codes: N (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc and nep-his
Date: 2005-03-24
Note: Type of Document - pdf; pages: 24. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 153-196.
References: View complete reference list from CitEc
Citations View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link)
http://econwpa.repec.org/eps/eh/papers/0503/0503009.pdf (application/pdf)

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:wpa:wuwpeh:0503009

Access Statistics for this paper

More papers in Economic History from EconWPA
Series data maintained by EconWPA ().

 
Page updated 2015-09-08
Handle: RePEc:wpa:wuwpeh:0503009