IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00690939.html
   My bibliography  Save this paper

L'évolution d'une profession comptable globale: Une étude comparative historique en quelques pays européens

Author

Listed:
  • C. Richard Baker

    (School of Business - Adelphi University, Pôle de Recherche - Rouen Business School - Rouen Business School)

Abstract

While it is now evident that a global accounting profession has evolved in response to the growth of global capitalism, an historical survey of the evolution of the accounting profession suggests that the evolution of the accounting profession has not been smooth or constant, and that the State has played a significant role in this evolution. The legal requirement for external audits of company financial statements, which found its inception in the mid-19th century, provided an opportunity for the growth of a global accounting profession, but economic competition among nation states and frequent military conflict during the 19th and 20th centuries inhibited the creation of a truly global profession. Moreover, the ways in which the profession emerged and evolved through time have differed in different countries, and it is only during recent periods that there have been significant efforts to harmonize the regulatory structures for the profession in different countries. A comparative historical survey of the evolution of the accounting profession in several major countries constitutes the primary focus of this paper.

Suggested Citation

  • C. Richard Baker, 2012. "L'évolution d'une profession comptable globale: Une étude comparative historique en quelques pays européens," Post-Print hal-00690939, HAL.
  • Handle: RePEc:hal:journl:hal-00690939
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00690939
    as

    Download full text from publisher

    File URL: https://hal.archives-ouvertes.fr/hal-00690939/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. John Margerison & Peter Moizer, 1996. "Auditor licensing in the European Union: a comparative study based on cultural differences," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 29-56.
    2. Charles Hickson & John Turner, 2005. "The Genesis of Corporate Governance: Nineteenth-Century Irish Joint-Stock Banks," Business History, Taylor & Francis Journals, vol. 47(2), pages 174-189.
    3. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
    4. Warwick Funnell & Jeffrey Robertson, 2011. "Capitalist accounting in sixteenth century Holland: Hanseatic influences and the Sombart thesis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(5), pages 560-586, June.
    5. Robson, Keith & Willmott, Hugh & Cooper, David & Puxty, Tony, 1994. "The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U.K. accountancy profession," Accounting, Organizations and Society, Elsevier, vol. 19(6), pages 527-553, August.
    6. Lisa Evans & Christopher Nobes, 1998. "Harmonization relating to auditor independence: the Eighth Directive, the UK and Germany," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 493-516.
    7. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
    8. Gietzmann, M. B. & Quick, R., 1998. "Capping auditor liability: The German experience," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 81-103, January.
    9. Lisa Evans & Christopher Nobes, 1998. "Harmonization of the structure of audit firms: incorporation in the UK and Germany," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 125-148.
    10. Benston, George J, 1973. "Required Disclosure and the Stock Market: An Evaluation of the Securities Exchange Act of 1934," American Economic Review, American Economic Association, vol. 63(1), pages 132-155, March.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    history of auditing; accounting profession; United Kingdom; Germany; histoire de l'audit; profession comptable; France; Royaume Unis; Allemagne;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00690939. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.