Usurper un monopole: ouvrir une profession ou changer une institution

Sami El Omari
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Sami El Omari: Management Research Centre - ESC Toulouse

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Abstract: Sociology of professions understands usurpation of professional monopoly throughout the neo-Weberian theory of social closure. This theory is criticized to be so blanket and unable to show off professionalization projects peculiarities (Walker, 2004). Chartered accountants profession in Morocco un-derwent an usurpation process from the practitioners excluded at the time of the organization of the pro-fession in 1993. This process can be studied throughout an institu-tional change theoretical framework. In an institutional field, change could be caused by external factors. It could also come from internal factors. A mature institutional field develops several contradictions favoring change. The emergence of these contradictions within the organizational field of accounting services after the organization of the chartered accountants profession brings the low chamber of the Moroccan parliament to vote an amendment to the law organizing the CA profession. (this amendment is still waiting to be voted by the high chamber.

Keywords: changement institutionnel; profession comptable; Maroc; usurpation (search for similar items in EconPapers)
Date: 2008-05
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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