Territoires professionnels en tension: De la recomposition d’un monopole par l’Ordre des Experts-Comptables français

Pascal Mantel
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Pascal Mantel: Université de Lille, Sciences et Technologies

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Abstract: Traditionally, studies of the accounting professions reveal how they have become professionalized by closing their labor markets to protect their businesses. This article examines the intensification of European regulatory and technological pressures at the turn of the 2000s, which progressively called into question the exercise prerogative granted to chartered accountant and the questions they raised at the level of the French Institute of Chartered Accountants In this paper, we argue that a strategy has been devised to consolidate the legal monopoly threatened by a de facto monopoly based on technological dependence. The research method used in this paper involves a critical analysis of interviews and professional journals.

Keywords: Accounting Profession; France; Monopoly; ICT; Sociology of professions; Profession comptable; monopole; TIC; sociologie des professions (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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