The development of professional associations: the experience of French accountants from the 1880s to the 1940s

Claude Bocqueraz

Accounting History Review, 2001, vol. 11, issue 1, 7-27

Abstract: This study examines the early development of professional accounting bodies in France from the late nineteenth century, focusing particularly on the Societe Academique de Comptabilite and the Compagnie des Experts-Comptables de Paris. The study reveals differences between the French experience and that of other countries, especially the United Kingdom, but nevertheless presents evidence to show that there is a much longer tradition of having an accounting profession in France than is suggested by the date of formation of the two professional bodies (the Ordre des Experts-Comptables and the Compagnie Nationale des Commissaires aux Comptes) which represent the profession today.

Keywords: Accounting France Profession Organization Professional Associations (search for similar items in EconPapers)
Date: 2001
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DOI: 10.1080/09585200010015004

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