IMPACT DES FACTEURS CULTURELS SUR LES PREMICES DU CONTROLE DES COMPTES EN FRANCE ET CHEZ SES VOISINS EUROPEENS (1850 – 1929)

Christine Fournès ()
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Christine Fournès: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage

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Abstract: This paper presents the beginning of auditing in trading companies in France and its European neighbours. The second half of the XIXth distinguishes by laws on trading companies which initiate, foresee or reinforce the review of financial statements and by the developpement of associations of accounting professionals, important signal of movement towards a real professionnal project. Many factors can explain the implementation, effects and consequences of financial statements auditing, such as social, economical, political or historical factors. This paper stresses on the impact of cultural factors on the beginning of auditing in France, Great Britain, Germany and Belgium, with the help of Hofstede's and Gray's researches. It is a matter of relating accounting value dimensions to societal cultural values in order to understand the different evolutions and practises during the beginning of auditing in France and in its main European neighbours.

Keywords: auditing; review of financial statements; history of accounting; cultural factors; contrôle des comptes; audit; histoire de la comptabilité; facteurs culturels (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00458906
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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