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Une Breve Histoire Des Diplomes D'Expertise Comptable Francais (1927-1997)

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  • Jean-Guy Degos

    (irgo - Institut de Recherche sur la Gestion des Organisations - Université Montesquieu - Bordeaux IV : EA)

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    Abstract

    Nous avons eu en France quatre types successifs de diplômes d'expert-comptable, en 1927, en 1945, en 1963 et en 1981. Chaque fois, ces diplômes ont eu beaucoup de mal à s'imposer et leur légitimité a été remise en question et contestée pour cause d'ambiguïté, d'iniquité ou pour cause de dualité. Cette étude en dit un peu plus sur la chronologie mouvementée de ces examens.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/60/PDF/DEGOS.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584460.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584460

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584460/en/
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    Web page: http://hal.archives-ouvertes.fr/

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    Keywords: Diplômes; Enseignement; Expert comptable; Ordre professionnel; Formation; Profession comptable;

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